询问。注册会计师可以向被审计单位适当员工询问，获取与内部控制运行情况相关的信息。
Inquiry. Auditors can inquire the staff of the entity to obtain the information relevant to the operation of internal control.
为了达到这个目的IT审计人员需要对信息技术内部，控制和流程以及利用信息技术对系统和数据进行一系列的综合检查与评价活动。
In order to achieve this goal it auditors need to conduct a comprehensive review and evaluation of systems, data, and processes in the context of information technology.
注册会计师需要了解和评价的内部控制只是与财务报表审计相关的内部控制，并非被审计单位所有的内部控制。
Auditors only understand and assess internal controls which are relevant to the financial statements, not all the internal controls in the entity.
本篇对计算机网络环境下医院内部控制与审计进行探讨。
The hospital internal control and the audit carries on the discussion to the computer network environment under.
对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。
The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.
内部审计质量控制与公司治理在风险管理平台汇合。
Meanwhile, internal auditing quality control goes against enterprises risk and meets public governing at the platform of risk management.
注册会计师在进行审计时，首先要研究与评价被审计单位的内部控制，这也是现代审计的重要特征。
A chartered accountant usually starts his work by first studying and evaluating the internal control of the department being audited, and this is also an important feature of modern audit.
主要研究领域：审计、内部控制、会计信息系统与盈余质量等。
His main research fields include auditing, internal control, AIS and earnings quality.
在基于角色访问控制的基础上，利用DBMS的审计功能，将用户审计信息与实际的权限管理信息相比较，从而侦测出内部合法用户的滥用行为。
On RBAC, using the audit function of DBMS, by comparing user's audit to the authorization administration information, this System can detect user's misuse behavior to DBMS.
本文认为，企业内部审计的独特地位与专业优势，决定了其在风险评估和控制方面可以发挥重要作用。
In this paper the authors consider that internal audit's special situation and characteristic decide that it can play important role in the field of risk management and corporate governance.
为有效防范系统入侵，内部审计人员应参与内部控制系统的创建与完善过程。
Internal auditors play a significant role in developing and maintaining an adequate internal control structure that incorporates prevention against system intrusion.
从本质上来说，内部控制也就是风险的管理与控制活动，如果毫无风险，根本无需耗费大量的人财物力去搞什么内部控制、内部审计。
Come to say from essence, internal control is the management and control function of risk. If there are no risks, we don't need internal control and internal audit at all.
人们的视线不得不重新回归到内部控制体系的建立，重视内部审计功能的拓展与应用。
People's eyes have to shift back to the establishment of internal control system, highlight the functional expansion and application of internal audit.
人们的视线不得不重新回归到内部控制体系的建立，重视内部审计功能的拓展与应用。
People's eyes have to shift back to the establishment of internal control system, highlight the functional expansion and application of internal audit.
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