Chapter two : the current situation of chinese internal auditing function this chapter will mainly use questionnaire and contrast analysis method and form the basic recognition of chinese internal auditing 第二章我国内部审计功能现状的现实考察主要运用调查问卷和比较研究的方法,形成了对我国内部审计功
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。
The operating system can provide more finely grained audit function , which can be inserted into the system call functions , while this audit trail is mainly target of the hacker . the third - party software mainly records the events of application 操作系统自带的审计功能深入系统底层,可进行细粒度的审计工作,但是此类的审计系统的安全性不高,通常也是入侵者的首选攻击目标;第三方软件则主要审计应用软件的操作,审计粒度较粗。
Now , chinese cpa profession has gained preliminary scale . however , while the number of cpa is becoming larger and larger , the establishments of relevant laws , regulations and professional rules lag behind relatively , which ca n ' t bring the auditing function into full play 我国注册会计师事业恢复至今刚刚22年,发展很快已经初步形成了规模,但是由于数量增长迅速,而相应的法规、职业准则等发展相对滞后,使审计质量没有得到充分重视。
Regardless of how the compliance function is organised within a bank , it should be independent and sufficiently resourced , its responsibilities should be clearly specified , and its activities should be subject to periodic and independent review by the internal audit function 不论一家银行如何组织其合规部门,该合规部门都应该是独立的,并有足够的资源支持,合规部门的职责应予以明确规定,合规部门的工作应受到内部审计部门定期和独立的复查。
Where an internal audit function exists , to ensure co - ordination between the internal and external auditors , and to ensure that such function is adequately resourced and has appropriate standing in the company and to review and monitor the effectiveness of such function 如公司设有内部审核功能,须确保内部和外聘核数师的工作得到协调;也须确保内部审核功能在本公司内部有足够资源运作,并且有适当的地位;以及检讨及监察内部审核功能是否有效;
The expansion of modern audit function is displayed in two respects . for one thing , it appears as the developments in the forms , kinds and contents of modern auditing ; for another , it presents as the expansions in the scopes , forms , levels and means of functioning of modern auditing 现代审计功能拓展,一方面表现为现代审计在形式、种类以及内容等相关方面的不断发展;另一方面表现为现代审计发挥作用的范围、形式、程度、途径等方面的扩展。
This method makes use of trigger and audit functions based on the database management system . it can detect the illegal behavior by the analysis of audit information and complete the functions of automatic detection , automatic alarm and recover data 这是在数据库系统安全保护基础上进行二次开发应用的系统,利用数据库系统所提供的触发和审计功能,通过对审计信息进行自动分析,从而发现越权使用数据库的行为,达到自动监测、报警、恢复的保护功能。
L where an internal audit function exists , to ensure coordination between the internal and external auditors , and to ensure that the internal audit function is adequately resourced and has appropriate standing within the company , and to review and monitor the effectiveness of the internal audit function L如已有内部审核部门,应确保内部及外聘核数师的工作协调,并确保内部审核部门有足够资源及在本公司有适当的地位,以及检讨及监察内部审核部门是否有效
Correspondingly , the internal audit function has been strengthened to keep a check on the manner in which public money is spent . standard operating procedures for different financial functions have been developed and enforced to augment monitoring and evaluation as well as for ensuring standardization across all the five regional offices and in the headquarters 同时,局方相应加强内部稽核,监察公帑的使用,亦就多项财务职能订定标准运作程序,加强监察及评估工作,确保国家问责局总部及五个地区办事处实施统一的制度。