(2) 公司治理是內部審計制度環境的重要內部審計促成建立良好的控制環境

(2) 公司治理是內部審計制度環境的重要
內部審計促成建立良好的控制環境，通過對內部控制制度的評審，提供糾正錯弊、完善內部控制的建議，來促成良好控制環境的建立，進而有效的促進組織的控制目標的實現內部控制的健全、有效是一個動態的過程，因為組織的經營環境在變化，自身在不斷的發展，內部控制制度應適應這種變化並相應進行調整。在這種不斷的調整過程中，內部審計的職責是發現管理中是否存在的錯弊，因而著重於從內部控制制度的缺陷入手進行審計，這更容易發現其存在的缺陷，進而提出改善的建議。組織的內部審計是內部控制體系的一個組成部分，諸如內部審計參與合同的評審、工程預決算的審計、費用支出報銷前的審籤等，就是其例證。一旦公司內部審計成為內部控制制度的一個組成部分，那麼，內部審計本身作用發揮的程度，內部審計在內部控制制度運行各方面、各環節的參與度，就決定或至少影響了內部控制制度的完善和有效性程度。

結果 (英文) 1:

(2) the internal audit system of corporate governance is the importantInternal audit contributed to established good of control environment, through on internal control system of review, provides corrected wrong disadvantages, and perfect internal control of recommends, to contributed to good control environment of established, then effective of promote organization of control target of achieved internal control of sound, and effective is a dynamic of process, because organization of business environment in changes, itself in constantly of development, internal control system should adapted this changes and corresponding for adjustment. In such a constant adjustment process, management of internal audit's role is to find the existence of abuses, which focuses on the internal control system of the audit of the defect, it's easier to find its deficiencies, and make recommendations for improvement. The Organization's internal audit is an integral part of the internal control system, such as the review of internal audit engagement contract, project budget and audit, expenses claims before the signing, was the case. Once a company becomes an integral part of the internal control system of the internal audit, the extent of the internal audit function, internal audits in the internal control system runs the, degree of participation of each link, or at least affect the improvement and effectiveness of the internal control system.

結果 (英文) 2:

(2) Corporate governance is an important internal audit system environment
internal audit led to the establishment of good control environment, through the review of the internal control system to provide redress Cuobi, improve internal control recommendations to facilitate the establishment of a well-controlled environment, thus effectively promote the organization's internal control objectives to achieve control of sound and effective is a dynamic process, since the organization's business environment is changing itself in constant development, internal control system should adapt to these changes and make adjustments accordingly. In such a continuous adjustment process, internal audit's role is to discover whether there is a Cuobi management, which focuses on starting an audit of internal control system from the defect, which is more likely to find its shortcomings, and then make recommendations for improvement . Internal audit organization is an integral part of the internal control systems, such as internal audit contracts involved in the assessment, auditing, reimbursement of expenses before Shenqian engineering fields, etc., is its example. Once the internal audit of the internal control system has become an integral part of it, the extent of the role played by its own internal audit, internal audit in the internal control system to run all aspects of participation of all sectors, it was decided, or at least influence a sound internal control system and the degree of effectiveness.

結果 (英文) 3:

(2) corporate governance is an important internal audit system environment, the internal audit to establish a good control environment, through the assessment of internal control system, provide correct mistakes, improve internal control recommendations, to facilitate the establishment of a good control environment, and effectively promote the control of the organization to achieve internal control is a dynamic process, because the organization's business environment is changing, its internal control system should adapt to this change and adjust accordingly. In this continuous adjustment process, the internal audit function is found in the management of the existence of the wrong,It focuses on the defects of the internal control system from the aspects of the audit, it is easier to find its defects, and puts forward suggestions for improvement. Internal audit of the organization is a part of the internal control system, such as audit of internal audit participation contract, audit of project budget and final accounts, and so on. Once the internal audit of the company becomes a part of the internal control system, so, the internal audit function plays the role of internal audit in the internal control system to run the various aspects, the degree of participation in the decision or at least affect the improvement and effectiveness of the internal control system.