(1) 內部審計是對公司治理的評價和監督內部控制有效性的評價作用: 內

(1) 內部審計是對公司治理的評價和監督
內部控制有效性的評價作用: 內部控制是高級管理人員、董事會、監事會、內部審計委員會和其他組織，以強化風險管理，實現組織既定方針的可行性而建立的一種行為行為。有效的內部控制可以減少員工在履行既定的責任時造成重大錯誤或違規，對公司治理的好壞起著至關重要的作用。內部審計對評價內部控制是否正確可行的功用是毋庸置疑的，內部審計從業人員直接對最高決策者負責，一定程度上避免了高級管理層對董事會的欺騙。
內部審計的一個重要職能就是對內部控制框架體系進行評估和檢測，發現其中的漏洞或缺陷，分析公司經營活動過程中的失誤，發現組織存在的潛在風險，改進經營管理方式，提高公司經濟效益，使公司逐漸形成一個自我防範的機制，更好的經營下去。例如某公司長期持有高數額的應收賬款，但公司財務部門並沒有定期進行計提壞賬準備，內部審計師在進行內部審計時發現這一漏洞，並反饋給公司治理者，同時提供了具有建設性的建議，公司針對這一現象專門成立負責處理大型應收賬款的機構，填補了漏洞。

結果 (英文) 2:

(1) The internal audit is to evaluate corporate governance and oversight
role in the effectiveness of internal control evaluation: Internal control is the senior management, board of directors, board of supervisors, Internal Audit Committee and other organizations to strengthen risk management and achieve a viable organization established policy A sexual behavior established. Effective internal control can reduce employee error or cause significant irregularities in the performance of a given responsibility for the quality of corporate governance plays a vital role. The evaluation of internal audit of internal control are correct and feasible function is unquestionable, internal audit practitioners directly to the top decision-makers responsible, to some extent, to avoid the senior management to the Board of deception.
An important function of internal audit is to assess the internal control framework and testing found loopholes or defects, analysis of operating activities during the mistakes discovered the existence of a potential risk to the organization, to improve management methods, boost profits, the company gradually formed a self-defense mechanism, the better to stay in business. For example, a company held by the high level of long-term accounts receivable, but the company's financial department did not conduct regular provision for bad debts, the discovery of this vulnerability when internal auditors conducting internal audits and feedback to the company's governance, while providing constructive proposal, the company set up a special mechanism for this phenomenon is responsible for dealing with large accounts receivable, to fill the holes.

結果 (英文) 3:

(1) the internal audit is a kind of behavior that the evaluation of corporate governance and internal control effectiveness: internal control is senior management, board of directors, the board of supervisors, internal audit committee and other organizations, to strengthen risk management, to achieve the establishment of the organization's established policies and the establishment of a behavior. Effective internal control can reduce the staff in the performance of the established responsibilities caused major errors or irregularities, the company's governance plays a vital role. Internal audit of internal control is the right and feasible function is no doubt, internal audit practitioners directly to the highest decision-makers in charge,To a certain extent, the senior management of the board of directors to avoid cheating. An important function of internal audit is to evaluate and detect the internal control framework, find the flaws or defects, and analyze the potential risks of the organization, improve the management mode, improve the company's economic benefits, so that the company gradually form a mechanism of self prevention, better management. For example, a company's long held high amount of accounts receivable, but regular provision for bad debts of the company's financial department and no internal auditors found this loophole in the internal audit,And feedback to the corporate governance, while providing constructive suggestions for the company to deal with the phenomenon of the establishment of large accounts receivable, to fill the loopholes.