非现场审计

本文的研究为开展非现场审计提供了理论依据。

Thus , the theory foundation of implementing off-site audit is explored .

最后，给出了实施非现场审计的建议。

Finally , the implement advice of off-site audit is given by an example .

进一步利用该组件在兴业银行非现场审计系统中与POJO，DAO相结合对数据持久层进行设计，证明了该组件的可用性、轻量级和可重用性。

In order to prove the usability , concision and reusability of the component , it is applied with POJO and DAO to design the Data Persistence in project " Auditing System For INDUSTRIAL BANK " .

非现场审计的理论框架研究

Theory framework Research of off-site Audit Theory

分析了非现场审计在审计应用中的重要性，提出了一种实现非现场审计的方法。

At present , the importance of off-site audit in audit analysis is analyzed , and an off-site audit method is proposed .

首先，文章介绍非现场审计的概念及其国内外的理论研究现状，并对寿险公司非现场审计体系研究进行了全面的文献综述。

At first , this paper introduces the concept of off-site audit and the results of foreign and domestic theoretical research of off-site audit .

另外，本文也对内部审计非现场支持、内部审计人员工作能力和态度、审计数据质量控制等常见问题做出分析，探索改进。

On the other hand , this paper tries to discuss off-site internal audit management , the working ability and attitude of internal auditors and audit data quality control , and explore improvements .