The Institute of Internal Auditors recognizes that audit committees and internal auditors have interlocking goals. 国际内部审计师协会认为审计委员会和内部审计师有互相交织的目标。
The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented. 绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后,正式向世界各国的审计机构和审计专业人士推行的。
The Institute of Internal Auditors ( IIA) ( 2004) points out that internal auditing is a kind of independent, objective affirmation and consulting engagement which aims at adding value for the enterprise, and improve the management. IIA(2004)指出,内部审计是一种独立、客观的确认与咨询活动,旨在增加价值和改善组织的运营。
The Institute of Internal Auditors ( IIA) revised its international standards for the professional practice of internal auditing in 1999, the revised standards require internal audit to assess and improve corporate governance processes, and provide "value-added" service to enterprises. 国际内部审计师协会于1999年重新修订了《内部审计实务框架标准》,被修订的标准要求内部审计评价和改进公司治理过程,同时为企业提供增值服务。
International Institute of Internal Auditors has proposed, the Board of Directors, senior management, internal audit and external audit are the four cornerstones of effective corporate governance. 国际内部审计师协会曾提出,董事会、高级管理层、内部审计和外部审计是有效公司治理的四大基石。
International Institute of Internal Auditors defined the internal audit again emphasizing its role in increasing enterprise value. 国际内部审计师协会对内部审计的新定义强调了其增加企业价值的作用。
At the same time, the International Institute of internal auditors ( IIA) for the first time put forward the "added value" as the primary goal of internal audit. 与此同时,国际内部审计师协会(ⅡA)理事会第一次将增加价值作为内部审计的首要目标提出。