I have often been quoted as saying,"Internal auditors can audit anything, but not everything.".
五)内部审计人员披露的例外或异常事项是否得到恰当解决。
Any exceptions or unusual matters disclosed by the internal auditors are properly resolved.
内部审计人员正在履行职能,在所有各部和大多数城镇进行审计工作。
Internal auditors are functioning and audits are being conducted in all ministries and most municipalities.
独立性可以使内部审计人员提出公正的和不偏不倚的专业判断,这对审计工作的恰当开展是必不可少的。
Independence permits internal auditors to render impartial and unbiased judgment essential to the proper conduct of audits.
个人的客观性要求内部审计人员必须有公正的态度,不偏不倚,避免利益冲突。
Internal auditors should have an impartial, unbiased attitude and avoid conflicts of interest.
很多内部审计人员不愿意或是没有能力对组织内有关技术的风险进行审计。
Far too many internal auditors are unwilling or unable to audit technology risks within their organizations.
C.独立性要求内部审计人员不能把对其他事物的判断凌驾于对审计事物的判断之上.
Objectivity requires internal auditors not to subordinate their judgment on audit matters to that of others.
我之前曾经写道,科技能够大大增强内部审计人员的能力。
As I have written before,technology is the great capacity multiplier for internal auditors.
二)如果利用内部审计人员的特定工作,确定该工作是否足以实现审计目的。
(b) If using the specific work of the internal auditors, to determine whether that work is adequate for the purposes of the audit.".
而且,虽然提供保证是内部审计人员的重要作用,但我们必须防止作出虚假的保证。
And, while providing assurance is an essential role of internal auditors, we must guard against giving false assurance.
进行一项调查,以确定联合国系统内部审计人员所需的主要能力以及内部审计人员已具备的能力;.
A survey to identify the key competencies required of internal auditors in the United Nations system andthe competencies already in existence among internal audit staff.
一)确定是否利用以及在多大程度上利用内部审计人员的特定工作;.
(a) To determine whether, and to what extent, to use specific work of the internal auditors; and.
(c)审计和业绩审查处制定了一个培训和发展方案,以便利内部审计人员的连续教育/学习;.
(c) The Office of Audit and Performance Review had developed a training anddevelopment programme to facilitate the continuous education/learning for the internal audit staff;
(b) Validation by internal auditors and related tracking by some audit committees of management' s assessment of the status of implementation of the Board' s recommendations;
The ILO has such a framework butdoes not provide a clear definition of the division of responsibilities between external and internal auditors, while the UNDP, UNICEF and UNOPS frameworks provide it.
内部审计人员岗位资格.
Internal Auditor Qualifications.
这是内部审计人员需要非常紧张的地方。
This is where internal audit leaders need to be very nervous.
确定是否利用以及在多大程度上利用内部审计人员的工.
(a) Determine whether, and to what extent, to use specific work of the internal audit.
注册会计师也应当将所有可能影响内部审计工作的重大事项告知内部审计人员。
The external auditor informs the internalauditors of any significant matters that may affect the internal audit function.
法务会计师有时会帮助训练内部审计人员和调查人员。
Forensic accountants are sometimes relied on to train internal auditors and investigators.
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