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關(guān)注：1
2013-05-23 12:21
求翻譯：Internal auditors are employed by the organization they audit. They perform various audit procedures, primarily related to procedures over the effectiveness of the company's internal controls over financial reporting. Due to the requirement of Section 404 of the Sarbanes Oxley Act of 2002 for management to also assess 是什么意思？ 待解決
 懸賞分：1
- 離問題結(jié)束還有
Internal auditors are employed by the organization they audit. They perform various audit procedures, primarily related to procedures over the effectiveness of the company's internal controls over financial reporting. Due to the requirement of Section 404 of the Sarbanes Oxley Act of 2002 for management to also assess
問題補(bǔ)充： |
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2013-05-23 12:21:38
內(nèi)部審計(jì)人員受雇于他們審核的組織。他們執(zhí)行各項(xiàng)審計(jì)程序，主要涉及對(duì)公司的財(cái)務(wù)報(bào)告內(nèi)部控制的有效性的程序。由于管理也評(píng)估財(cái)務(wù)報(bào)告的內(nèi)部控制的有效性（也需要外部核數(shù)師），2002年的薩班斯法案404節(jié)的規(guī)定，內(nèi)部審計(jì)人員利用這一評(píng)估。雖然內(nèi)部審計(jì)人員不被視為獨(dú)立的公司，他們執(zhí)行的審計(jì)程序，公開上市公司的內(nèi)部審計(jì)人員須直接向董事會(huì)或董事會(huì)的一個(gè)小組委員會(huì)，管理，因此，以減少風(fēng)險(xiǎn)，內(nèi)部審計(jì)人員將被迫產(chǎn)生有利的評(píng)估。
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2013-05-23 12:23:18
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2013-05-23 12:24:58
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2013-05-23 12:26:38
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2013-05-23 12:28:18
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