三是对内部审计师的期望在改变。
内部审计师和外部审计师有何不同?。
What's the difference between an internal auditor and an external auditor?
理解内部审计师需要具备的知识、技能和胜任能力。
A.Understand the knowledge, skills, and competencies that an internal auditor needs to possess.
内部审计师应避免评价他们以前负责过的工作。
Internal auditors should refrain from assessing specific operations for which they were previously responsible.
内部审计师应以熟练性与应有的职业审慎性开展审计业务。
Engagements should be performed with proficiency and due professional care.
内部审计师可以提供与他们以前负责过的工作相关的咨询服务。
Internal auditors may provide consulting services relating to operations for which they had previous responsibilities.
随着对内部审计师需求的大量增加，他们的技巧也将越来越好。
As internal auditors become more in demand, their skill sets are going to become deeper.
内部审计部门执行或参照内部审计师协会内部审计专业实务标准。
The internal audit department will meet or exceed the Standards for the Professional Practice of Internal Auditing of The Institute of Internal Auditors.
但并不希望内部审计师具备主要责任是发现和调查舞弊人员的专门技能。
The internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
补偿委员会，与审计委员会共同商讨，处理关于最高内部审计师的薪金问题。
The compensation Committee, in joint consultation with the audit Committee, deals with compensation and retention issues regarding the chief internal auditor.
现代内部审计职业中，内部审计师面临着各种潜在冲突，在组织中的人际环境也很复杂。
In contemporary auditing career, internal auditors are confronted with various potential conflicts, besides, their interpersonal relationships within organizations are also rather complicated.
美国内部审计师协会2003年的调查显示，超过60%的企业认为外包达到了预期目标。
According to the survey carried out by IIA in 2003, more than 60% of the enterprises deem that outsourcing has achieved the expected goals.
审计计划对于内部审计师有效的完成审计工作以及更好的与审单位配合开展工作都是非常必要的。
Audit planning is necessary for internal audit work to be completed successfully, within budget and with maximum co-operation from the staff whose system is subject to review.
“我们看到少量在内部审计领域的职业内部审计师，”Raghani说，“我认为这是一个极棒的位置，具有新才干。”
"We've seen few people in internal audit who are career internal auditors," Raghani says. "I think it is a great place to start for fresh talent."
绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后，正式向世界各国的审计机构和审计专业人士推行的。
The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented.
负责收集和整理内部及外部审计师需要的各类相关资料。
Responsible for collection/preparing all of relevant documentations required by the internal and external auditors.
一些学者认为做内部审计会让一位审计师可以更了解顾客，进而提供更好的外部审计服务。
Some academics argue that doing an internal audit makes an auditor more knowledgeable about a client, and therefore a better external auditor.
即便审计师仅仅为客户提供税收建议或内部控制的评议(这些是美国法律允许的)的话，也足以让一些观察家对两者的亲密关系感到不安。
For an auditor to provide its client even with tax advice or reviews of internal controls (which are both permitted under American law) involves a closeness that makes some observers nervous.
他的任务是统管327名审计师，对沃尔玛的内部审计方法实施彻底的变化和改进。
He was given the task of overseeing 327 auditors and implementing sweeping change and improvement in the internal auditing approach at Wal-Mart.
根据公司的要求，联系内部及外部审计师并共同行动。
Liaise with both internal and external auditors in compliance with the Company's requirements.
根据公司的要求，联系内部及外部审计师并共同行动。
Liaise with both internal and external auditors in compliance with the Company's requirements.
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