The purpose, authority, and responsibility of the internal audit activity should be formally defined in a charter, consistent with the Standards, and approved by the board. 内部审计活动的宗旨、权利和职责应在章程中进行正式的界定,这样的界定应与《标准》保持一致,并须经董事会通过。
During the process of discussing the ship in charge, combining legislative purpose and relevant theory, the author analyses the range of the owner and demise charter in 'Special Maritime Procedure Law of the People's Republic of China' and draws the conclusion. 在讨论当事船的过程时,结合立法目的和相关理论对船舶所有人和光船租船人在海事诉讼特别程序法中的范围进行了分析并得出了结论。