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第一章总则第一条为了规范内部审计机构和人员实施遵循性审计的行为,明确相关责任,保证遵循性审计工作质量,根据《内部审计基本准则》制定本准则。第二条本准则所称遵循性审计,是指内部审计机构和人员审查组织在经营过程中遵守相关法规、政策、计划、预算、程序、合同等遵循性?
Chapter I General Provisions Article 1 This Standard is formulated in accordance with the “Basic Standards for Internal Auditing” in order to regulate the conduct of compliance audits by internal audit institutions and personnel, clarify the relevant responsibilities and ensure the quality of compliance audit work. Article 2 The term “compliance audit” as mentioned in these Guidelines refers to the compliance of internal audit institutions and personnel review organizations with compliance with relevant laws, regulations, policies, plans, budgets, procedures and contracts in the course of operation.