采用先進的審計方法內部審計人員在熟練掌握傳統的審計技能的的同時，還應具

采用先進的審計方法
內部審計人員在熟練掌握傳統的審計技能的的同時，還應具有一定的計算機應用能力和現代信息系統管理和評價技術。隨著企業內部控制制度的建立，外部約束機制不斷加強，內部管理程度逐步提高，可以在公司內部建立一個完善、高效的審計信息化系統和審計操作平台，更迅速更有效地完成審閱、核對、分析、比較等審查內容，同時，內部審計應從傳統的財務收支審計轉向為公司識別、防範風險服務。審計方式從事後審計轉移到事前、事中審計上來，事前應對審計項目的合法性、可行性等進行初步審查，提出審計意見；事中對審計項目的主要控制點進行符合性測試，發揮監督作用；事後對審計事項進行綜合評價。從防弊糾錯型向管理服務型轉變。審計內容應從查處違規違紀轉向內部控制制度審計和績效審計。

結果 (英文) 1:

Using advanced auditing methodsInternal audits audit of personnel skilled in traditional skills at the same time, should also have some Calculator application and information system management, and evaluation techniques. With the establishment of enterprise's internal control system, and external restriction mechanism strengthened internal management was gradually improving, within the company to establish a perfect and efficient auditing information systems and auditing platform, more quickly and more effectively review, collation, analysis, comparison, reviews, and internal audits for the company from the traditional financial audit to identify, the risk prevention services. Audit audit in advance, rather than ex-post audits prior to audit the legality and feasibility of the project, such as preliminary examination of proposed audit opinion; in the main control point for the audit project compliance testing, monitoring role; ex-post evaluation on audit matters. Shift from preventing misuse of error correction to the management service. Content should investigate and deal with violations of discipline towards internal control system audits and performance audits.

結果 (英文) 2:

Uses advanced audit methods
of internal auditors in mastering the skills of traditional auditing should also have some computer skills and modern information systems management and evaluation techniques. With the establishment of the internal control system, the external constraint mechanism continue to strengthen internal management level gradually improved, you can create a sound and efficient information systems audit and the audit operating platform within the company, more quickly and more effectively complete the review, verification, analysis, comparison review of content, while traditional internal audit should be turned to the auditing company identification, risk prevention services. Audit after audit approach in transferring to before, during audit up beforehand to deal with the legality of audit projects, feasibility and other preliminary review, the audit opinion; a matter of control points on the main audit programs for compliance testing, to play a supervisory role ; post-audit matters Evaluation. Correction transformation from a variety of measures to the management service. The audit should investigate violations of discipline steering internal control systems and performance audit.

結果 (英文) 3:

In the same time, we should have a certain computer application ability and modern information system management and evaluation technology. With the establishment of enterprise internal control system, the external restraint mechanism, the internal management level gradually improve, can establish a perfect and efficient audit information system and audit operation platform, more quickly and more effectively to complete the review, verification, analysis, comparison and so on, while the internal audit from the traditional audit of financial revenue and expenditure for the company to identify and prevent risks.In the audit after the audit is transferred to the prior audit, preliminary examination prior to the audit project legitimacy and feasibility, put forward the main control points of audit opinion; audit project. For conformance testing, play a supervisory role; after the audit matters of comprehensive evaluation. From anti fraud error correction to management service type. Audit content should be investigated and dealt with violations to the internal control system audit and performance audit.