Audit Executive

the major trend of the development lies in the legislation state audit and the independent type of state audit; while the executive state audit system, at present, only prevail in south korea and china.

主要发展趋势是立法型国家审计和独立型国家审计；行政型国家审计体制，目前只有韩国和中国实行。

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john lewis took that challenge when he became vice president and chief audit executive for wal-mart five years ago.

当John Lewis五年前成为沃尔玛的副总裁和总审计师时，他接受了这个挑战。

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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。

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the chief audit executive should develop and maintain a quality assurance and improvement program that covers all aspects of the internal audit activity and continuously monitors its effectiveness.

审计执行主管应制定并坚持开展质量保证与改进项目，该项目应涵盖内部审计活动的方方面面并不断监督内部审计活动的效果。

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the chief audit executive should submit activity reports to senior management and to the board at least annually.

审计执行主管应至少每年向高级管理层和董事会提交一次工作报告。

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assurance engagements for functions over which the chief audit executive has responsibility should be overseen by a party outside the internal audit activity.

对审计执行主管负责的工作提供保证时，应由独立于内部审计活动以外的有关方面进行监督。

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