| 1. | Internal auditing department : cost center or profit center
内部审计部门:成本中心抑或利润中心 |
| 2. | Each staff should communicate with your line manager , and you may also consult internal audit department if you have any questions during the process
每位员工与你的主管进行沟通，如果在此过程中有疑问，也可以咨询内部审计部门。 |
| 3. | The compliance department and compliance posts shall be independent from the business department , the financial department and the internal auditing department
合规管理部门和合规岗位应当独立于业务部门、财务部门和内部审计部门。 |
| 4. | A definite mechanism for the cooperation and information communication between the compliance department and the internal auditing department shall be established by an insurance company
保险公司应当在合规管理部门与内部审计部门之间建立明确的合作和信息交流机制。 |
| 5. | The chief audit executive should obtain an understanding of management ' s and the board ' s expectations of the internal audit activity in the organization ' s risk management process
审计执行主管应该理解管理层和董事会期望内部审计部门在机构的风险管理过程中起什么作用。 |
| 6. | Article 20 the compliance department of an insurance company shall be managed separately from the internal auditing department and be under the independent audit conducted on a regular basis by the latter
第二十条保险公司的合规管理部门应当与内部审计部门相分离，并接受内部审计部门定期的独立审计。 |
| 7. | The internal auditing department shall inform the compliance department of the auditing situation and conclusion upon completion of the internal auditing , while the latter may , in light of the compliance risk monitoring situation , take the initiative to propose suggestions to the former
内部审计部门在审计结束后，应当将审计情况和结论通报合规管理部门；合规管理部门也可以根据合规风险的监测情况主动向内部审计部门提出审计建议。 |
| 8. | Regardless of how the compliance function is organised within a bank ， it should be independent and sufficiently resourced ， its responsibilities should be clearly specified ， and its activities should be subject to periodic and independent review by the internal audit function
不论一家银行如何组织其合规部门，该合规部门都应该是独立的，并有足够的资源支持，合规部门的职责应予以明确规定，合规部门的工作应受到内部审计部门定期和独立的复查。 |
| 9. | At the end of the paper , the prospects of internal audit outsourcing are developed on four aspects . the paper is composed of five chapters . because the nature of internal audit is to provide service for the board and manager of the company , the functions , status and content of internal audit are changing continuously to meet the needs of management
要满足管理的需要，内部审计部门需要具备多种专业资格，但单单依靠组织内部的内部审计部门已不能满足企业内部审计需要，聘请独立于该组织，对某种专业具有专门知识、技能和经验的人员或公司，更能满足相关的需要和要求。 |
| 10. | Therefore , it " s possible for external audit to act as internal audit . in chapter four , due to the debate on whether outsourcing or not , an analysis on the superiority and the inferior position is developed to conclude that outsourcing does n ' t mean internal audit is denied completely . contrarily the cooperation of internal auditor and external auditor on internal audit is a trend
第四部分在总结近年来有关内部审计外部化争论的基础上，分析内部审计外部化的优势和劣势，表明内部审计外部化并不意味着内部审计被完全取代，内部审计外部化的结果是内部审计部门和外部审计组织相互结合开展内部审计业务，结合的比例会因企事业单位的规模、行业的特点及内部审计部门的能力等而不同。 |
