分析與結果：：２２００內部審計和外部審計在功能上有區別嗎？ 外部審計是

分析與結果：：２２００
內部審計和外部審計在功能上有區別嗎？
外部審計是根據國際的公司法對一些公司企業的財務及數字的真實性作出評價，以證明該公司的財務報表是真實及公平的。因此外部審計著重於財務數字的測試及審核，至於公司在營運上的風險就不是外部審計的首要任務。
內部審計，由於是公司的內部成員之一，因此對公司的規章制度，業務的流程，操作系統，財務系統都比較深入的了解。內部審計人員會經常接解公司上下部門，得到各種資料，因此內部審計人員不但能完成外部審計的工作，而且可以把審計工作開展得更廣泛，更深入。加強內部監控的力量有助降低公司風險，同時幫助外部審計減少工作量，縮短審計時間，降低審計費用。內部審計能夠在系統設計的階段提出有效建議，將內部控制程序併入系統之中，然後在系統開發，系統測試，系統操作及系統評估的過程中積極參與，使系統進一步完善，提高系統的可靠性，降低風險及減少後期費用。好的內部控制系統不但能降低企業的風險，也可以降低審計的風險。而外部審計屬於事後性質，極少參與系統的開發。

如果沒有內部審計對公司會有影響嗎？
在缺乏內部審計將不會使公司停頓下來，但是公司所創造的財富卻會因為少了內部監控而白白的流失。如資源浪費，資料重覆，欺詐行為等都有可能出現，直接打擊公司的利益。
為了避免及防止以上事情的發生，是需要內部審計，內部審計的設立是一種最高效，最有效及最經濟的方法。這是為公司設立一道防火牆，通過內部審計人員，以專業的審核及建議，公司董事會及管理層可以專註一些策略性及影響公司長遠發展及利益的問題，而減少擔心其他內部問題。

內部審計應如何保持相對的獨立性？
內部審計部門，相對的獨立性是必要的，如何保持這種相對的獨立性，除了內部審計員的個人素質及個人專業操守外，更需要公司的高層對內部審計部門的重視。根據很多國家的公司的組織架構顯示，內部審計部門的位置設置會直接影響其獨立性，按各企業的實際規模及其工作需要，如將內部審計門置於董事會之下，最能發揮其獨立性的。堅持內部審計的相對獨立性原則，是為了保障有效的管理的控制手法及能夠發揮其根本性作用，並使內部審計作出客觀的公正的評價結論。
根據國際內部審計師協會認為，獨立是對審計活動，客觀是對內部審計師個人。顯然審計活動是以內部審計師為基礎的。為了保持客觀性，國際內部審計師協會認為內部審計師不應參與任何有可能損害或假定會損害他們無偏見的評估的活動或關係。包括可能與組織的利益有所衝突的活動或關係。不應該接受任何可能會損害或假定會損害他們專業的判斷的東西。他們應該披露所有知道的重要事實，只要如果不披露將會歪曲所審查的活動的報告。

結果 (英文) 1:

Analysis and results: 2200There are differences between internal audit and external audit function do? External audit in accordance with international law on a number of corporate finance and evaluate the authenticity of numbers, to prove that the company's financial statements are true and fair. External audit focuses on testing and audit of the financial figures, companies risk in trading is not the primary task of the external audit. Internal audit, because it is a member of the company's internal, so the company's rules and regulations, business processes, the operating system, and more in-depth understanding of the financial system. Internal Audit Department staff frequently contact the company and get all kinds of data, internal auditors will not only complete external audit work and audit can be carried out more widely, more in-depth. Strengthened internal control helps reduce company risk, while external audit to reduce the workload, shorten audit time, reduce audit costs. Internal audit during the system design phase to propose effective recommendations will be incorporated into the system of internal control procedures and system development, System testing, system operation and system evaluation of active participation in the process, allowing the system to further improve, and improve system reliability, minimize risk and reduce cost in the late. A good internal control system not only can reduce the risk, can also reduce the risk of audit. And external auditors belongs to nature, and minimal participation in the system's development.If there are no internal audit of the company will be affected? In the absence of internal audit will not make the company come to a halt, but the wealth created by the company is white without internal control loss. As the waste of resources, duplication of data, fraud may appear, directly against the interests of the company.In order to avoid and prevent the occurrence of such things, is the need for internal audit and the establishment of the internal audit is one of the most efficient, most effective and most economic way. This is for the company to set up a firewall, by internal auditors, professional review and recommendations, Board of Directors and the management of the company can focus on some of the policies and issues that affect long-term development and the interests of the company, and less worried about internal problems.Internal audit should retain relative independence?The internal audit department, relative independence is necessary, how to maintain this relative independence, in addition to personal qualities and professional integrity of Internal Auditors, but need top attaches to the internal audit Department of the company. According to the organizational structure of the company in many countries shows that internal audit's position will directly affect its independence, according to the actual size of the enterprise and its work, such as internal audit under the Board can best play its independence. Adhere to the principle of the relative independence of the internal audit, in order to guarantee effective management control techniques and able to play its fundamental role and enable internal audit to make an objective and fair evaluation of the conclusions.According to the International Institute of internal auditors believe that independence was on the audit activities, the objective is for internal auditors. Audit activities are based on the internal auditor. In order to maintain objectivity, the International Institute of Internal Auditors that internal auditors should not be involved in anything that might damage or assumes that the activity would impair their unbiased assessment or relationship. Include activities that may conflict with the interests of the organization or relationship. Should not accept anything that might harm or something assumes that will impair their professional judgment. They should disclose all known material facts, as long as if not disclosed will distort the report on the activities under review.

結果 (英文) 2:

Analysis and Results :: 2200
internal audit and external audit functions in there a difference?
External audit is to evaluate a number of corporate finance and authenticity of digital international corporate law, to prove that the company's financial statements are true and fair. Therefore external audit focuses on the financial figures of testing and auditing, the primary task as for the company's risk in operations is not an external audit.
Internal audit, because it is one of the internal member of the company, so the company rules, business processes, operating systems, financial systems are more in-depth understanding. Internal auditors will often pick solution departments across the company, get a variety of information, therefore, not only to complete the internal auditors and external auditing work, but also to carry out the audit work more widely and more deeply. Strengthen internal controls can help reduce the power of the company's risk, while helping to reduce the workload of the external audit, the audit shorten time and reduce audit costs. Internal audit can be made ​​in the system design stage effective recommendations will be incorporated into the system of internal control procedures, and to actively participate in the process of system development, system testing, system operation and system assessment, to further improve the system, improve system reliability , reduce risk and reduce late fees. Good internal control system can not only reduce the risk of the enterprise, it can also reduce the risk of audit. The external audit is conducted afterwards nature, rarely involved in the development of the system. If there is no internal audit of the company will be affected? In the absence of an internal audit of the company will not come to a halt, but the wealth created by the company, but because fewer internal controls and white drain. Such as waste of resources, information repeated, fraud, etc. are likely to occur, a direct blow to the interests of the company. In order to avoid and prevent more from happening, the need for internal audit, establish an internal audit was one of the most efficient, most effective and most economical method. This is for companies to set up a firewall, by internal auditors to professional audit and recommendations, the Board of Directors and management can focus on strategic issues and affect the company's long-term development and interests, and to reduce the fear of other internal issues. How internal audit should be maintained relative independence? Internal audit department, relative independence is necessary, how to maintain this relative independence, in addition to personal qualities and personal and professional integrity of the Internal Auditor, the more high-level attention to the needs of the company's internal audit department. According to many countries show the company's organizational structure, the position of the internal audit department will set up a direct impact on their independence, according to the actual size of their working needs of enterprises, such as the Internal Audit Board under the door, the best play its independence nature. Adhere to the principle of the relative independence of the internal audit is to ensure the effective management and control techniques to play its fundamental role of internal audit to make an objective and impartial evaluation findings. According to the IIA believes that independence of the audit activity, the objective is personal internal auditors. Obviously audit activities are based on internal auditors. In order to maintain objectivity, the IIA believes the internal auditor should not be involved in any possible harm or damage assumed activities or their relationship unbiased assessment. Including the organization may be in conflict with the interests of activities or relationships. We should not accept anything that might damage or harm what they assume professional judgment. They should disclose all important facts to know, as long as if non-disclosure would distort the report on the activities reviewed.

結果 (英文) 3:

Analysis and results:: 2200
internal audit and external audit in the functional distinction? The external audit is an assessment of the financial and digital authenticity of some companies in accordance with international corporate law, in order to prove that the company's financial statements are true and fair. Therefore, the external audit and financial audit test on numbers, to the risk in the business operation of the company's primary task is not to external audit. The internal audit, as a member of the company, so the company's rules and regulations, business processes, operating systems, financial systems are more in-depth understanding.Internal audit staff will often meet the company's upper and lower departments, to get a variety of information, so the internal audit staff not only to complete the work of external audit, but also to carry out the audit work more widely, more in-depth. Strengthen the internal monitoring of power to help reduce the risk of the company, while helping to reduce the external audit workload, shorten the audit time, reduce audit costs. The internal audit can make effective suggestions in the system design stage, the internal control procedures into the system, and then in the system development, system testing, system operation and system evaluation process active participation, so that the system is further improved, improve the reliability of the system,Reduce the risk and reduce the late fee. Good internal control system not only can reduce the risk of the enterprise, but also can reduce the risk of audit. The external audit is performed after the nature, seldom involved in the system development. If there is no internal audit of the company, will be affected? In the absence of internal audit will not make the company to a standstill, but the company created by the wealth will be lost due to the lack of internal monitoring and loss. Such as the waste of resources, data duplication, fraud are likely to occur, the company hit a direct interest. In order to avoid and prevent the occurrence of the above things, is the need for internal audit, internal audit is the establishment of one of the most efficient,The most effective and most economical method. This is for the company to set up a firewall, through the internal audit staff, with professional audit and recommendations, the board of directors and management can focus on some of the strategic and long-term development of the company and the interests of the company, and reduce the other internal problems.

internal audit should be how to maintain the relative independence? Internal audit department, the relative independence is necessary, how to maintain the relative independence, in addition to the personal qualities of the internal auditor and personal professional conduct, but also the company's top internal audit department. According to the company's organizational structure of many countries show,The internal audit department's position will directly affect its independence, according to the actual size and the needs of enterprises, such as internal audit on the door under the board of directors, most can play its independence. The principle of relative independence of internal audit is to ensure effective management of control tactics and to play its fundamental role, and make internal audit to make an objective and impartial evaluation conclusion. According to the International Institute of internal auditors, independence is the audit activity, the objective is the internal auditor. The audit activity is based on the internal auditor. In order to remain objective,The international internal auditor Association believes that internal auditors should not be involved in any activity or relationship that may impair or assume that they will impair their unbiased assessment. Activities or relationships that may have been in conflict with the interests of the organization. Should not accept anything that might harm or if it would hurt their professional judgment. They should disclose all the important facts, as long as they do not disclose the report of the activities will be distorted.