審核內部審計的預算。必要的預算是內部審計活動得以有效開展的重要保障之一

審核內部審計的預算。必要的預算是內部審計活動得以有效開展的重要保障之一，否則內部審計將難以有效發揮其促進公司治理和管理改善的作用。因此，審計委員會應根據本企業當前必需的內部審計活動的質和量，審核內部審計的年度預算和臨時承擔的重要審計項目的預算，並在預算不足時提出增加預算的具體意見，促進最高層管理當局確保內部審計活動的經費支持。
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告，並根據公司治理的需要，責成內部審計執行主管對某些事項實施審計或審計調查. 例如，分別在香港及英國倫敦均有營運交易所的香港交易及結算所有限公司(0388), 其董事會每季舉行兩次會議，並按需要舉行額外會議。所有董事會會議出席率甚高，出席成員均積極參與(親身出席或以電話方式)，並作出有建設性及公開的討論。

內部審計是實現內部控制有效運行的關鍵要素

健全有效的內部控制制度是完善公司治理的重要保障。組織內部控制的目標是確保運營的效率和效果，內部審計作為內部控制中不可或缺的重要組成部分，能夠對內部控制系統有效性進行評價，敏銳地發現內部控制的薄弱環節，能更準確地提出意見和建議，完善內部控制制度，保證會計信息的真實可靠，保證公司資產的安全與完整。

結果 (英文) 1:

Audit internal audit budget. Necessary budget was to be one of the most important guarantee of effective internal audit activity, or the internal audit will be difficult to effectively promote corporate governance and the role of management improvement. Therefore, the Audit Committee should be based on the current required the internal audit activity quality and quantity, review internal audit's annual budget and temporarily assumed critical audit budget for the project, and the specific points in the budget proposes to increase the budget, promote the funding support of senior management to ensure that the internal audit activity.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, should received regular internal audits, Executive Director of the Board of Auditors on the annual and quarterly report of audit results and their analysis and recommendations, based on need not listen to his specific findings on a regular basis and analysis and reports on the proposal, and in accordance with corporate governance needs, obliging, Executive Director of the internal audit audit or audit investigation on certain matters. For example, are operating in Hong Kong and London stock exchanges, Hong Kong exchanges and Clearing Limited (0388), the Board held two meetings each quarter, and additional meetings as needed. All Board meeting attendance rate was very high, attending members were actively involved in (attend personally or by telephone) and make a constructive and open discussion.Internal audit is a key to achieving the effective operation of the internal control Sound and effective internal control system is an important guarantee for improving corporate governance. Internal control objective is to ensure the efficiency and effectiveness of operations, internal audit as an important component of internal control, to evaluate the effectiveness of internal control systems, acutely aware of weaknesses in internal control, comments and suggestions are more accurate and perfect internal control system to ensure the authenticity and reliability of the accounting information to ensure the security and integrity of the assets of the company.

結果 (英文) 2:

Review the internal audit budget. The necessary budget is an important guarantee effective internal audit activities to be carried out, otherwise the internal audit will be difficult to effectively promote the company to play its role in improving governance and management. Accordingly, the Board should be based on the quantity and quality of the company's current internal audit activities required annual budget review of internal audit and interim audit undertaken important project budget and proposed to increase the budget of specific comments on the budget is insufficient to promote the highest level management authorities to ensure financial support for the internal audit activity.
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 annual internal audit executives, audit quarter results and their analysis and recommendations of the report, as required from time to time to listen to the report of the analysis and the recommendations of its special audit results and their circumstances, and in accordance with corporate governance The need to instruct internal audit executives on certain matters audit or audit investigation, for example, are both operating exchanges in Hong Kong and London, Hong Kong Exchanges and Clearing Limited (0388), its Board of Directors meets twice a quarterly basis meeting, additional meetings as needed. All Board meetings attendance rate is very high, the active participation of all members present (present in person or by phone), and make a constructive and open discussion. Internal audit is a key element of the effective operation of internal control of sound and effective internal control system is an important guarantee for improving corporate governance. Internal organizational control goal is to ensure the efficiency and effectiveness of operations, internal audit as an important part of internal control indispensable, it is possible to evaluate the effectiveness of internal control systems, keen to find weaknesses in internal control, more accurately comments and suggestions, improve the internal control system to ensure true and reliable accounting information to ensure the security and integrity of the company's assets.

結果 (英文) 3:

Audit internal audit budget. The necessary budget is an important guarantee for the effective development of internal audit activities, or internal audit will be difficult to effectively play its role in promoting corporate governance and management improvement. Therefore, the audit committee should be based on the quality and quantity of the current enterprise's current internal audit activities, audit internal audit of the annual budget and the budget of the audit project, and put forward specific suggestions to increase the budget, and promote the most senior management to ensure that the internal audit activities of financial support. Listen to the internal audit executive director of audit results report,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. As a result, the audit committee should listen to the executive director of internal audit regularly for the year,The audit results and quarterly analysis and recommendations concerning the report, according to the need to regularly listen to their special audit results and their analysis and recommendations of the report, and according to the needs of corporate governance, internal audit executive director instructed on Some Issues Concerning Implementation of the audit or audit investigation. For example, in Hongkong and London were operating exchange Hong Kong Exchanges and Clearing Ltd (388), the board of directors quarterly held two meetings and held additional meetings as required. Attendance of all the board meetings is very high, and the attendance of the members are actively involved in the presence or in the form of a telephone call, and a discussion of the constructive and open.

Internal audit is the key factor to realize the effective operation of internal control

a sound and effective internal control system is an important guarantee for improving corporate governance. The goal of internal control is to ensure the efficiency and effectiveness of operations. Internal audit is an important part of internal control. It can evaluate the effectiveness of internal control system. It can find out the weak link of internal control, improve the internal control system, ensure the safety and integrity of the accounting information.