聽取內部審計執行主管的審計結果報告，並責成其對有關事項實施審計或審計調

聽取內部審計執行主管的審計結果報告，並責成其對有關事項實施審計或審計調查。透過內部審計的結果，了解企業內部控制尤其是風險管理的情況，或針對某些事項責成內部審計執行主管去審計或審計調查，是董事會及其審計委員會了解企業管理情況，進而指出存在的問題、提出糾正問題或改進管理.
意見的主要途徑之一，也是董事會及其審計委員會監督和促進內部審計功能充分發揮的重要手段。因此，審計委員會應定期聽取內部審計執行主管關於年度、季度審計結果及其情況分析和有關建議的報告，根據需要不定期聽取其專項審計結果及其情況分析和有關建議的報

結果 (英文) 1:

Heard, Executive Director of audits of the internal audit reports and instructed on matters related to the implementation of audit or audit investigation. Through the results of the internal audit, understanding enterprise risk management internal control in particular circumstances or for certain matters to entrust the Executive Director of internal audit to audit or audit to investigate, is the Board of Directors and their audit committees understand management cases, and pointed out that existing problems, to correct problems or improve management.Views of one of the main ways, the Board and its Audit Committee oversight and an important means to promote internal audit function into full play. Therefore, the Board should be heard, Executive Director of the internal audit on a regular basis on annual and quarterly report of audit results and their analysis and recommendations as required do not regularly listen to special audit results and analysis and recommendations

結果 (英文) 2:

Listen to the internal audit, executive director of the audit report on the results, and instructed its audit or audit matters related to the investigation. Through the results of the internal audit, internal control, especially to understand the situation of risk management, or instruct the internal audit executives for certain matters to the audit or audit investigation, the board of directors and its audit committee understanding of business management situation, and then pointed out the problems, made to correct the problem or improve management.
One of the main ways to opinions, but also an important means of board of directors and audit committee to oversee and promote the internal audit function into full play. Accordingly, the Board should be briefed regularly on the internal audit reports, executive director of the annual, quarterly audit results and their analysis and recommendations, and from time to time to listen to its special audit results and their analysis and recommendations of the report required

結果 (英文) 3:

Listen to the report of internal audit results of executive director, and instruct the implementation of the audit or audit investigation on related matters. Through the results of internal audit, to understand the internal control of enterprises especially risk management, or for certain matters instructed the internal audit executive audit or audit investigation, the board and the audit committee to understand the enterprise management, and then points out the existing problems, put forward to correct the problem or one of the main ways to improve the management of private opinion, important means is the board of directors and the audit committee to supervise and promote the internal audit function fully. So,The audit committee shall regularly listen to the executive director of internal audit on the annual, quarterly audit results and their situation analysis and related recommendations, according to the needs of the special audit results and their situation analysis and related recommendations