| 释义 |
internal audit, n. Business.
Brit. |ˌɪntəːnl ˈɔːdɪt|, U.S. |ˌɪntərnəl ˈɔdət|, |ˌɪntərnəl ˈɑdət|
[‹ internal adj. + audit n. Compare internal auditing n.]
An assessment of an organization's accounts or affairs or of a specific aspect of its operations, conducted (esp. on a continuous basis) by members of staff, as distinct from periodic inspection by independent auditors or external consultants; the practice of undertaking such audits. Also in extended use.
While external audits tend to focus exclusively on the finances and accounts of a business, internal audits tend to have a broader remit, seeking to ensure the effective operation of internal or statutory regulations, optimal use of a company's resources, or the fulfilment of its legal obligations as an employer.
1915F. R. M. De Paula Principles of Auditing i. 10 An internal check means practically a continuous internal audit carried on by the staff itself. 1948R. A. Irish Auditing Theory & Practice iv. 29 Internal check operates at the time an entry is made; internal audit operates after it is made. 1972Accountant 17 Aug. (Suppl.) 17/2 (advt.) They must have a minimum of six years'..experience, which should have included four years in internal audit. 1990Brit. Printer Nov. 58/3 For the user, the Cryptogram provides an instant internal audit of product distribution, giving details of the product's origin and transportation. 2001Daily Record (Glasgow) (Electronic ed.) 1 Apr. It is understood they are awaiting the outcome of the council's internal audit before deciding on whether to take action against any individuals. |