内部审计人员 internal auditing staff
- 内部审计人员不应当因其兴趣而推荐引入或加强某些控制。
It is important that internal auditors do not just recommend the introduction or strengthening of controls for the sake of it. - 内部审计人员基于上述细化了的特定控制目标来评价整个现行控制系统。
They identify specific objectives against which internal auditors can evaluate existing controls. - 在提出建议措施以后,内部审计人员应当定期地对建议实施的程度进行检查。
As well as providing recommendations, internal auditors should periodically monitor the extent that their recommendations have been implemented.
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