The head of the iad should establish quality control procedures and ensure that established standards and practices are followed , including the standards for the professional practice of internal auditing issued by the institute of internal auditors 内部审核处主管应制定质量控制程序，并确保遵守既定的标准和方法包括内部审计师协会发出的内部审计专业标准。
The sub - committee reviews the hkma s financial statements , and the composition and accounting principles adopted in such statements . it also examines and reviews with both the external and internal auditors the scope and results of their audits 审核委员会负责审查金管局的财务报表，以及编制财务报表所采用的组成项目与会计原则，并会连同外部及内部审计师审查及检讨其审计范畴与结果。
Chapter one : the evolvement of internal auditing function this chapter will mainly analyze the seventh definition given by the international institute of internal auditors and clarify the developmental track of overseas internal auditing systemically 全文共分四章,各章主要内容如下:第一章内部审计功能的嬗变主要从国际内部审计师协会对内部审计定义的七次修订的研究分析入手,系统阐明了国外内部审计功能的发展轨迹。
Starting with the latest definition of inner auditing issued by iia in 1999 , itextends the inner auditing to the aspects of risk management , inner control and corporate governance so as to push it to a new stage . finally it analyzes the background , essence and characteristics of value - accumulating type inner auditing . chapter two discusses the ways for value accumulating in the commercial banks 文章的逻辑安排是对1999年国际内部审计师协会提出的增值型内部审计定义的产生背景和内涵的分析开始内部审计在商业银行风险管理、内部控制以及公司治理领域中增值途径通过中外商业银行内部审计特点比较,分析我国商业银行内部审计有效性差的原因提出完善我国商业银行内部审计制度的建议。
This article mainly adopts normalized research method , combining with some other methods , such as contrast analysis and case study . moreover , this article analyzes the seventh definition given by the international institute of internal auditors and deepens understanding on the extension of present function of internal auditing . in addition , it explains the present situation of chinese internal auditing in order to explore the feasible method which can combine the present situation of china with the international development trend to improve chinese internal auditing 在研究方法与思路上,本文主要运用规范研究方法,并结合对比分析和案例研究等方法,从国际内部审计师协会对内部审计七次修订定义的认真分析和把握入手,充分领会内部审计目前功能的扩展情况,并在对比分析国内与国外内部审计差异性基础上,充分认识我国目前内部审计的现实状况,以探索出既适合我国国情又能与国际接轨的我国内部审计功能的拓展方向和充分发挥我国内部审计功能的相应对策。
