董事会审计委员会

如发现任何违法、违反本规范或其它不道德行为，全体员工均有义务立即向其上级主管或董事会审计委员会报告。

All employees are obligated to immediately report observed violations of the code and illegal or unethical behavior to supervisors or the company 's Audit Committee of the board of directors .

对发现的问题，董事会或审计委员会所采取的行动，包括在需要的时候进行特别调查。

Actions the Board or committee takes as a result of its findings , including special investigations as needed .

董事会和审计委员会应该在确定机构是否建立恰当的风险管理过程以及这些程序是否充分有效运作等方面起监督作用。

Boards and audit committees have an oversight role to determine that appropriate risk management processes are in place and that these processes are adequate and effective .

因此，本部分对内部审计与高管层、董事会及其审计委员会和外部审计关系的研究进行了回顾。

Therefore , this section on internal audit executives , boards of Directors and its Audit Committee and External Auditors conducted a review of research on the relationship .

内部审计师应确定管理人员、董事会、审计委员会或其他管理机构是否明确理解信息安全性是一种管理职责。

Internal auditors should determine that management and the board , audit committee , or other governing body have a clear understanding that information security is a management responsibility .

第一节介绍了基于博弈主体的财务报告舞弊治理模型，广义的财务报告舞弊治理参与方包括监管机构、外部审计者、内部审计者、公司高层管理者、董事会、审计委员会等。

The first section of this chapter describes the listed company governable model of financial reporting fraud based on the main game participants , the broad financial reporting fraud management participants include regulators , external auditors , internal auditors , company executives , board of directors and the audit committee .

第三部分主要是对两大法系主要国家上市公司监察制度的立法进行考察。首先对英美法由董事会内部、审计委员会及外部审计协同监察的机制进行考察；

The third part makes a review on legislation of the listed companies ' supervision system in the major countries from the two Legal Systems .

本文在分析了ZV集团内部审计存在问题的成因后，就如何解决这些问题提出如下对策建议：加强董事会领导下的审计委员会的建设；

After analyzed the existed problems of internal audit in ZV group , this paper put forward as follows suggestion : strengthen to develop the audit committee under the board of directors ;

回归分析中董事会会议频度和审计委员会在5%的水平上与财务舞弊显著相关，而其他几个特征与财务舞弊之间均没有显示出显著的相关性。

The result of logistic regression shows that board meeting times audit committee Related financial fraud on the significance level of5 % . Other features do not have significant correlation .

实验结果显示：在配对T检验中财务舞弊上市公司与非财务舞弊上市公司在独立董事比例、董事会会议频度及审计委员会方面存在显著差异，董事会其它特征上不存在显著差异。

The result of T test indicates there are significance differences in the variables of independent directors ratio , board meeting times and audit committee . but the variables of other features are not show significances between fraud firms and no-fraud firms .

知情人士表示，作为计划的一部分，去哪儿网将把董事会的总席位从七个增加至九个，而重要的董事会审计委员会，将完全由独立董事组成。

As part of its plans , Qunar will expand its board to nine seats from seven . And one of its most important board committees , the audit committee , will be stocked entirely with independent directors , the people said .