术语“内部审计”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000421 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 内部/审计/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 内部审计人员internal audit personnel 内部审计标准internal audit standard 内部审计模式internal audit mode 现代内部审计modern internal audit 增值型内部审计value-added internal audit |
| 编纂人 Compiler | 田宇 |
| 编纂日期 Date of Compilation | 2016-06-30 00:00:00 |
汉英语境1
英译术语:
internal audit
汉语语境:
合理而有效的政府内部控制是公共受托责任的基础，也是成功进行公共财务管理的关键。美国联邦政府机构内部控制理论和实务的发展有五十多年的历史，近年来吸收了COSO框架和SOX法案的精神，日臻完善。目前，我国政府中央部委的业务管理控制、决策控制、内部控制监督、内部审计机构等还存在诸多问题。建议从建立政府内部控制的法律法规基础，强化政府管理层的内部控制责任，建立恰当的内部控制标准等方面着手，构建我国政府机构的内部控制体系。
英语语境:
Sound and effective governmental internal control (IC) is the basis of public accountability and the key to successful public financial management. The theory and practice of IC of US federal governmental institutions have a history of over 50 years, which have absorbed the basic spirit of COSO Framework and SOX Act in recent years and come to gradual perfection. At present, several problems exist in Chinese central government ministries in such aspects as business management control, policy-making control, IC supervision, and internal audit institutions. It is suggested that an IC mechanism be constructed in the governmental institutions by first of all laying a legal foundation, then by reinforcing the system of responsibility for IC at the level of government management, and finally by establishing appropriate standards for IC.