一份典型的审计报告(英文)(pdf 27页)

Background …………1
Audit Scope, Objective and Methodology …………2
Response of Department Officials …………. . . . 3
Requirement 1: Internal Control Guidelines ………… . . 5
Requirement 2: Internal Control System and Review Process . . . . . 5
Recommendations …………………… 10
Recommendation …………………… 12
Recommendation …………………… 13
Requirement 3: Statement of Management Policies and Standards . 14
Requirement 4: Internal Control Officer ………… . . . 14
Recommendation …………………… 16
Requirement 5: Internal Control Education and Training . . . . . . 16
Requirement 6: Internal Audit Function ………… . . . 17
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