審核年度內部審計計劃: 年度審計計劃體現著一年當中內部審計的目標、重要

審核年度內部審計計劃: 年度審計計劃體現著一年當中內部審計的目標、重要領域、重要內容及其相應的審計資源分配等方面的內容，在很大程度上決定著內部審計活動在企業管理尤其是風險管理以及公司治理方面發揮什麼樣、多麼大的作用，決定著與外部審計是否協調配合。因此，審計委員會應根據內部審計執行主管、有關管理當局對本企業當前面臨風險的評價和通過其他途徑了解的風險狀況，審核、批準內部審計人擬定的年度審計計劃。審核過程中提出改進意見，促進內部審計計劃對企業高風險領域和環節予以足夠的重視，促進內部審計資源的配置有利於科學地管理本企業的風險並與外部審計協調配合。

結果 (英文) 1:

Review the annual internal audit plan: annual audit plans reflecting goals of internal audit during the year, important areas, important content and the corresponding allocation of audit resources and other aspects of content, to a large extent determines the activities of internal audit in enterprise management, especially risk management and corporate governance played what, how much of a role, determine compatibility with the external audit work. Therefore, the Board should be implemented according to the internal audit supervisor, for the administrations of the enterprise faces risk evaluation and through other ways to understand the risk profile, reviewed, approved annual audit plan prepared by the internal auditor. Suggest improvements in the review process, promote internal audit plan for high risk areas enough attention and links, promote the allocation of internal audit resources conducive to scientific management of the enterprise's risks and external audit coordination.

結果 (英文) 2:

Examination of the annual internal audit plan: the annual audit plan reflects the goal of the year internal audit, content key areas, an important part of their respective allocation of resources and other aspects of the audit, to a large extent determines the internal audit activity, especially in business management risk management and corporate governance plays what, how big role in determining whether the coordination and external audit. Accordingly, the Board should be based on internal audit executives, the evaluation of the relevant regulatory authorities of the company's current risk, and through other means to understand risk profiles, review, approve the annual audit plan prepared by the internal audit people. Suggest improvements in the audit process, and promote the internal audit plan for high-risk business areas and links pay sufficient attention to promoting configure the internal audit resources conducive to scientific management of risk the enterprise and with external audit coordination.

結果 (英文) 3:

Audit annual internal audit plan: annual audit plan reflects the goal, important areas, important content and the corresponding audit resource allocation in the year. It is decided by the internal audit activity in the enterprise management, especially risk management and corporate governance. Therefore, the audit committee shall, according to the internal audit executive director, the relevant regulatory authorities of the enterprise is currently facing the risk of risk assessment and through other ways to understand the risk, audit, approved the internal audit plan of the annual audit plan.In the process of auditing, we put forward the improvement suggestions, and promote the internal audit plan to pay enough attention to the enterprise high risk areas and links, and promote the allocation of internal audit resources to the scientific management of the enterprise risk and coordinate with external audit.