The internal audit activity collectively should possess or obtain the knowledge, skills, and other competencies needed to perform its responsibilities.
关于2002年内部审计活动的报告(E/ICEF/2003/AB/L.11)[15].
Report on internal audit activities in 2002(E/ICEF/2003/AB/L.11)[15].
独立性与客观性内部审计活动应该独立,内部审计师在开展工作时应做到客观。
Independence and Objectivity The internal audit activity should be independent, and internal auditors should be objective in performing their work.
属性准则》论述从事内部审计活动的组织和个人的特性。
The Attribute Standards address the characteristics of organizations and individuals performing internal audit activities.
内部审计活动通常侧重于总部审计行为中风险最大的领域,以及涉及整个组织的关键活动/程序。
Usually, the internal audit activity focuses on the highest-risk areas in the conduct of headquarters audits and key-organization-wide activities/processes.
联合国驻印度和巴基斯坦军事观察组(印巴观察组):内部审计活动.
United Nations Military Observer Group in India and Pakistan(UNMOGIP): Internal audit activities.
(s)缺乏足够的和称职的参加内部审计活动的工作人员、设计严谨的审计方法、以及内部审计章程;.
(s) Lack of adequate and competent staff in the internal audit activity, properly designed audit methodology, and an internal audit charter;
独立监督机构将要求由内部审计活动来负责资源使用及资源调拨。
Independent oversight bodies will require that the internal audit activity account for the use of resources and for any redeployment of resources.
联合国组织刚果民主共和国稳定特派团(联刚稳定团):内部审计活动.
United Nations Organization Stabilization Mission in the Democratic Republic of the Congo(MONUSCO): internal audit activities.
机构独立性审计执行主管在机构内应向能使内部审计活动实现其职责的阶层报告。
Organizational Independence The chief audit executive should report to a level within the organization that allows the internal audit activity to fulfill its responsibilities.
非洲联盟-联合国达尔富尔混合行动(达尔富尔混合行动):内部审计活动.
African Union-United Nations Hybrid Operation in Darfur(UNAMID): internal audit activities.
事实上内部审计/监督章程应正式规定内部审计活动的宗旨、权威和责任。
It is in fact the internal audit/oversight charter that should formally define the internal audit activity' s purpose, authority and responsibility.
(b)监督事务司司长关于人口基金2013年内部审计活动的报告.
(b) Report of the Director, Division of Oversight Services, on UNFPA internal audit activities in 2013.
独立性的定义是,不受任何威胁内部审计活动能力的情况影响,审计主任不偏不倚地实施内部审计活动。
Independence is defined as freedom from conditions that threaten the ability of the internal audit activity or its audit head from carrying out the internal audit activity in an unbiased manner.
(b)应根据可能影响本组织的风险和暴露的评估设计内部审计活动的审计计划。
(b) The internal audit activity' s audit plan should be designed based on an assessment of risk and exposures that may affect the organization.
为确保透明度并防止合谋和利益冲突,最佳做法表明,内部审计活动应当实行双重报告关系。
To ensure transparency and thwart collusion and conflicts of interests, best practice indicates that the internal audit activity should have a dual reporting relationship.
当不合规的行为影响到全局或影响内部审计活动的开展时,就应向高级管理层和董事会进行披露。
When noncompliance impacts the overall scope or operation of the internal auditing activity, disclosure should be made to senior management and the board.
(b)评估内部审计活动在执行其任务方面的效力和效率;.
(b) Evaluate the effectiveness and efficiency of internal audit activity in carrying out its mission and mandate;
(c)确认有哪些机会可以加强对内部审计活动资源和工作流程的管理及其对项目厅的价值;.
(c) Identify opportunities to enhance the management of resources and work processes of the internal audit activity, as well as its value to UNOPS.
根据内部审计师协会的标准1312,内部审计活动每五年至少应接受一次外部评估。
According to Standard 1312 of the Institute of Internal Auditors, internal audit activities are to undergo an external assessment at least once every five years.
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