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

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。

結果 (英文) 1:

There 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.

結果 (英文) 2:

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.

結果 (英文) 3:

Is there a difference between internal audit and external audit? 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 take the company to the next department, get a variety of information,Therefore, the internal audit staff can not only 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 cost of late.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.