"Audit Internal adalah suatu fungsi penilaian independen yang dibuat dalam suatu organisasi dengan tujuan menguji dan mengevaluasi berbagai kegiatan yang dilaksanakan organisasi. Tujuan audit internal adalah untuk membantu manajemen organisasi dalam memberikan pertanggungjawaban yang efektif."@in . . . . "\uB0B4\uBD80\uAC10\uC0AC\uB294 \uC870\uC9C1\uCCB4\uC758 \uC6B4\uC601\uC5D0 \uAC00\uCE58\uB97C \uBD80\uC5EC\uD558\uACE0 \uAC1C\uC120\uC744 \uC704\uD574 \uC2E4\uC2DC\uB418\uB294 \uB3C5\uB9BD\uC801\uC774\uACE0\uB3C4 \uAC1D\uAD00\uC801\uC778 \uBCF4\uC99D \uBC0F \uCEE8\uC124\uD305 \uD65C\uB3D9\uC774\uB2E4.\uC774\uB97C \uC704\uD574 \uB0B4\uBD80\uAC10\uC0AC\uB294 \uCCB4\uACC4\uC801\uC778 \uBC29\uBC95\uACFC \uADDC\uC728\uC900\uC218 \uD0DC\uB3C4\uB97C \uC720\uC9C0\uD558\uBA74\uC11C risk management, control \uBC0F \uC870\uC9C1\uCCB4\uC758 \uC9C0\uBC30\uAD6C\uC870 \uD504\uB85C\uC138\uC2A4\uC758 \uC720\uD6A8\uC131\uC744 \uD3C9\uAC00\uD558\uACE0 \uAC1C\uC120\uD558\uB294 \uAC83\uC744 \uBAA9\uC801\uC73C\uB85C \uD55C\uB2E4.\uB0B4\uBD80\uAC10\uC0AC\uC758 \uD65C\uB3D9\uBC94\uC704\uB294 \uC5C5\uBB34\uD65C\uB3D9 \uC804\uBC18\uC5D0 \uAC78\uCE58\uB294 \uB2E4\uC74C\uACFC \uAC19\uC740 \uC0AC\uD56D\uC5D0 \uB300\uD55C \uAC80\uD1A0\uC640 \uD3C9\uAC00\uB97C \uD1B5\uD574 \uAC1C\uC120\uD558\uB3C4\uB85D \uC870\uC5B8\uACFC \uC81C\uC5B8\uC744 \uD55C\uB2E4. 1. \n* \uBC29\uCE68.\uACC4\uD68D.\uC808\uCC28\uC758 \uD0C0\uB2F9\uC131\uACFC \uC900\uC218\uC0C1\uD669 2. \n* \uC5C5\uBB34\uC2E4\uC2DC\uC758 \uC720\uD6A8\uC131\uACFC \uC124\uC815\uB41C \uBAA9\uC801.\uBAA9\uD45C\uC758 \uB2EC\uC131\uC0C1\uD669 3. \n* \uC815\uBCF4\uC758 \uC2E0\uB8B0\uC131\uACFC \uC801\uC2DC\uC131\uC758 \uD655\uBCF4 4. \n* \uBC95\uB960.\uBC95\uADDC\uC758 \uC900\uC218\uC0C1\uD669 5. \n* \uC790\uC0B0 \uBCF4\uC804\uC218\uB2E8\uC758 \uC720\uD6A8\uC131\uACFC \uC790\uC0B0\uC758 \uC2E4\uC7AC\uC0C1\uD669 6. \n* \uC790\uC6D0\uC758 \uACBD\uC81C\uC801, \uD6A8\uACFC\uC801 \uD65C\uC6A9\uC0C1\uD669. \uB0B4\uBD80\uAC10\uC0AC\uC758 \uC808\uCC28\uB294 \uC5F0\uAC04 \uAE30\uBCF8\uACC4\uD68D\uC5D0 \uB530\uB77C \uAC10\uC0AC \uC2E4\uC2DC \uACC4\uD68D\uC744 \uC791\uC131\uD558\uB294 \uACC4\uD68D\uB2E8\uACC4\uB85C\uBD80\uD130 \uC2DC\uC791\uD55C\uB2E4. \uC774\uD6C4 \uD53C\uAC10\uC0AC\uC778\uC5D0\uAC8C \uAC10\uC0AC \uC2E4\uC2DC \uC0AC\uD56D\uC744 \uD1B5\uBCF4\uD558\uACE0 \uC2E4\uC0AC\uB97C \uD558\uB294 \uC2E4\uC2DC \uB2E8\uACC4, \uAC10\uC0AC\uACB0\uACFC \uBCF4\uACE0\uC11C\uB97C \uC791\uC131\uD558\uACE0 \uACB0\uACFC\uB97C \uD1B5\uC9C0\uD558\uBA70 \uAC1C\uC120\uC744 \uC870\uC5B8\uD558\uB294 \uBCF4\uACE0\uB2E8\uACC4, \uAC1C\uC120 \uC2E4\uC2DC \uACC4\uD68D\uC5D0 \uB530\uB978 \uAC1C\uC120\uC0AC\uD56D\uC758 \uC774\uD589\uC774 \uC801\uC808\uD788 \uC774\uB8E8\uC5B4\uC84C\uB294\uC9C0 \uD655\uC778\uD558\uB294 follow up \uB2E8\uACC4\uB85C \uB098\uB25C\uB2E4."@ko . . . . . . . . "Interne Revision"@de . . "Internrevision \u00E4r en revision som utf\u00F6rs internt inom en organisation, f\u00F6retag eller annan verksamhet. Internrevision \u00E4r en \u00F6gonblicksbild och inte hela sanningen. \u00D6gonblicksbilden ska med hj\u00E4lp av f\u00F6rberedelsearbetet s\u00E4ttas in i en kontext sammanhang. M\u00E5let med att genomf\u00F6ra revision, \u00E4r ett verktyg f\u00F6r att ta temperaturen f\u00F6r en specifik verksamhet, att det fungerar som det \u00E4r beskrivet och t\u00E4nkt att fungera. Syftet \u00E4r att st\u00E4ndigt f\u00F6rb\u00E4ttra verksamheten. Revisionen ska genomf\u00F6ras objektivt, enligt god revisionssed, s\u00E5 kallad yrkesetisk kod, kvalitetss\u00E4krat, integritet och f\u00F6rtroende samt med god kompetens."@sv . "Internal audit"@en . . . . "\u5185\u90E8\u5BA1\u8BA1\uFF08\u82F1\u8A9E\uFF1AInternal audit\uFF09\u662F\u4E00\u9879\u517C\u5177\u72EC\u7ACB\u3001\u5BA2\u89C2\u4FDD\u8BC1\u548C\u54A8\u8BE2\u7684\u6D3B\u52A8\uFF0C\u65E8\u5728\u4E3A\u4E00\u4E2A\u7EC4\u7EC7\u7684\u8FD0\u4F5C\u589E\u52A0\u4EF7\u503C\u548C\u6539\u5584\u3002\u5185\u90E8\u5BA1\u8BA1\u53EF\u4EE5\u5E2E\u52A9\u4E00\u4E2A\u7EC4\u7EC7\u5B9E\u73B0\u5176\u76EE\u6807\uFF0C\u901A\u8FC7\u7CFB\u7EDF\u7684\u3001\u89C4\u8303\u7684\u65B9\u6CD5\u6765\u8BC4\u4F30\u548C\u6539\u5584\u98CE\u9669\u7BA1\u7406\u3001\u63A7\u5236\u548C\u6CBB\u7406\u8FC7\u7A0B\u7684\u6709\u6548\u6027\u3002\u57FA\u4E8E\u6570\u636E\u548C\u4E1A\u52A1\u6D41\u7A0B\u7684\u5206\u6790\u548C\u8BC4\u4F30\uFF0C\u5185\u90E8\u5BA1\u8BA1\u53EF\u4EE5\u63D0\u4F9B\u6D1E\u5BDF\u529B\u548C\u5EFA\u8BAE\u6765\u5B9E\u73B0\u8FD9\u4E00\u76EE\u6807\u3002\u51ED\u501F\u5BF9\u8BDA\u4FE1\u548C\u95EE\u8D23\u7684\u627F\u8BFA\uFF0C\u5185\u90E8\u5BA1\u8BA1\u4F5C\u4E3A\u72EC\u7ACB\u5EFA\u8BAE\u7684\u5BA2\u89C2\u6765\u6E90\uFF0C\u4E3A\u7406\u4E8B\u673A\u6784\u548C\u9AD8\u7EA7\u7BA1\u7406\u5C42\u63D0\u4F9B\u4EF7\u503C\u3002\u88AB\u79F0\u4E3A\u5185\u90E8\u5BA1\u8BA1\u5E08\u7684\u4E13\u4E1A\u4EBA\u5458\u53D7\u96C7\u4E8E\u5404\u7EC4\u7EC7\uFF0C\u6267\u884C\u5185\u90E8\u5BA1\u8BA1\u6D3B\u52A8\u3002"@zh . . "\u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629: Internal audit)\u200F \u0647\u0648 \u0646\u0634\u0627\u0637 \u0645\u0633\u062A\u0642\u0644\u060C \u0645\u0648\u0636\u0648\u0639\u064A\u060C \u064A\u0647\u062F\u0641 \u0644\u062A\u0623\u062F\u064A\u0629 \u062E\u062F\u0645\u0627\u062A \u0627\u0644\u062A\u0648\u0643\u064A\u062F \u0648\u0627\u0644\u0627\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062A\u0634\u0627\u0631\u064A\u0629 \u0627\u0644\u0645\u062E\u062A\u0644\u0641\u0629 \u0648\u062C\u062F \u0644\u062A\u062D\u0633\u064A\u0646 \u0648\u0625\u0636\u0627\u0641\u0629 \u0642\u064A\u0645\u0629 \u0644\u0644\u0639\u0645\u0644\u064A\u0627\u062A \u0641\u064A \u0627\u0644\u0645\u0624\u0633\u0633\u0629. \u0648\u0647\u0648 \u064A\u0633\u0627\u0639\u062F \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064A \u062A\u062D\u0642\u064A\u0642 \u0627\u0647\u062F\u0627\u0641\u0647\u0627 \u064A\u0633\u0627\u0647\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0645\u0646 \u062E\u0644\u0627\u0644 \u0627\u062A\u0628\u0627\u0639 \u0627\u0633\u0644\u0648\u0628 \u0645\u0646\u0647\u062C\u064A \u0645\u0646\u0638\u0651\u0645 \u0641\u064A \u062A\u0642\u0648\u064A\u0645 \u0648\u062A\u062D\u0633\u0646 \u0641\u0627\u0639\u0644\u064A\u0629 \u0639\u0645\u0644\u064A\u0627\u062A \u0625\u062F\u0627\u0631\u0629 \u0627\u0644\u0645\u062E\u0627\u0637\u0631 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u062D\u0648\u0643\u0645\u0629. \u0648 \u064A\u0634\u0645\u0644 \u0646\u0637\u0627\u0642 \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0641\u062D\u0635 \u0648\u062A\u0642\u064A\u064A\u0645 \u0645\u062F\u0649 \u0643\u0641\u0627\u064A\u0629 \u0648\u0641\u0639\u0627\u0644\u064A\u0629 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u0629 \u0628\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0648\u062C\u0648\u062F\u0629 \u0627\u0644\u0623\u062F\u0627\u0621 \u0639\u0646\u062F \u062A\u0627\u062F\u064A\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062E\u062A\u0644\u0641\u0629."@ar . . . . "Interne audit is een onderzoek dat, met een systematische en gedisciplineerde aanpak, wordt uitgevoerd naar het goed en betrouwbaar functioneren van de interne organisatie door auditors die in dienst zijn van die organisatie. Interne audit is een vorm van auditing die voorkomt bij grote organisaties zoals de overheid, grote ondernemingen en grote instellingen. De interne audit wordt uitgevoerd door en/of (al naargelang het aandachtsgebied):Financial auditor: Operational auditor: IT-Auditor: Kwaliteit-Auditor:"@nl . . "Interne Revision (auch Innenrevision; beides oftmals abgek\u00FCrzt mit \u201EIR\u201C) ist eine vom Tagesgesch\u00E4ft unabh\u00E4ngige, objektive Pr\u00FCfungs- und Beratungsaktivit\u00E4t in einer Organisation. Sie unterst\u00FCtzt die Organisation bei der Erreichung ihrer Ziele im Wege eines systematischen und disziplinierten Ansatzes der Bewertung und Verbesserung der Effektivit\u00E4t von Risikomanagement, internem Kontrollumfeld und Unternehmensf\u00FChrung. Ihr Zweck ist die kontinuierliche Verbesserung der Gesch\u00E4ftsprozesse und die Schaffung von Mehrwert f\u00FCr die Organisation."@de . "\u0412\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0442"@ru . . "Audit internal"@in . "30093"^^ . . "Audyt wewn\u0119trzny"@pl . "Internal audit"@en . . . "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing might achieve this goal by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity. The scope of internal auditing within an organization may be broad and may involve topics such as an organization's governance, risk management and management controls over: efficiency/effectiveness of operations (including safeguarding of assets), the reliability of financial and management reporting, and compliance with laws and regulations. Internal auditing may also involve conducting proactive fraud audits to identify potentially fraudulent acts; participating in fraud investigations under the direction of fraud investigation professionals, and conducting post investigation fraud audits to identify control breakdowns and establish financial loss. Internal auditors are not responsible for the execution of company activities; they advise management and the board of directors (or similar oversight body) regarding how to better execute their responsibilities. As a result of their broad scope of involvement, internal auditors may have a variety of higher educational and professional backgrounds. The Institute of Internal Auditors (IIA) is the recognized international standard setting body for the internal audit profession and awards the Certified Internal Auditor designation internationally through rigorous written examination. Other designations are available in certain countries. In the United States the professional standards of the Institute of Internal Auditors have been codified in several states' statutes pertaining to the practice of internal auditing in government (New York State, Texas, and Florida being three examples). There are also a number of other international standard setting bodies. Internal auditors work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. Internal auditing departments are led by a chief audit executive (CAE) who generally reports to the audit committee of the board of directors, with administrative reporting to the chief executive officer (In the United States this reporting relationship is required by law for publicly traded companies)."@en . . . . . . . "L'audit interno o processo di internal auditing (IA) \u00E8 un'attivit\u00E0 professionale di consulenza verso un'organizzazione per la verifica delle sue procedure. Viene svolta da personale interno che opera in posizione di indipendenza funzionale. \u00C8 una dei vari tipi di audit che si svolgono nelle grandi organizzazioni ed \u00E8 finalizzato principalmente alla valutazione e al miglioramento dell'efficienza dell'organizzazione. L'internal audit va tenuto distinto dalla revisione contabile che viene svolta da revisori legali esterni all'azienda e serve al rilascio di una certificazione del bilancio che per alcune categorie di aziende \u00E8 obbligatoria."@it . . "Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. Internal auditing might achieve this goal by providing insight and recommendations based on analyses and assessments of data and business processes. With commitment to integrity and accountability, internal auditing provides value to governing bodies and senior management as an objective source of independent advice. Professionals called internal auditors are employed by organizations to perform the internal auditing activity."@en . . "Auditoria interna"@pt . . . "\u5185\u90E8\u5BA1\u8BA1"@zh . . . . . . "\u0412\u043D\u0443\u0301\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0301\u0442 \u2014 \u0443\u043F\u0440\u0430\u0432\u043B\u0435\u043D\u0447\u0435\u0441\u043A\u0438-\u043E\u0440\u0438\u0435\u043D\u0442\u0438\u0440\u043E\u0432\u0430\u043D\u043D\u0430\u044F \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0442\u0438\u0432\u043D\u0430\u044F \u0434\u0438\u0441\u0446\u0438\u043F\u043B\u0438\u043D\u0430, \u0431\u044B\u0441\u0442\u0440\u043E \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u044E\u0449\u0430\u044F\u0441\u044F \u043F\u043E\u0441\u043B\u0435 \u043E\u043A\u043E\u043D\u0447\u0430\u043D\u0438\u044F \u0412\u0442\u043E\u0440\u043E\u0439 \u043C\u0438\u0440\u043E\u0432\u043E\u0439 \u0432\u043E\u0439\u043D\u044B. \u0412 \u041F\u0440\u0430\u0432\u0438\u043B\u0430\u0445 (\u0441\u0442\u0430\u043D\u0434\u0430\u0440\u0442\u0430\u0445) \u0430\u0443\u0434\u0438\u0442\u043E\u0440\u0441\u043A\u043E\u0439 \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438 \u0432 \u0420\u043E\u0441\u0441\u0438\u0439\u0441\u043A\u043E\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438 \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u043E\u043F\u0440\u0435\u0434\u0435\u043B\u044F\u0435\u0442\u0441\u044F \u043A\u0430\u043A \u043E\u0440\u0433\u0430\u043D\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u0430\u044F \u043D\u0430 \u044D\u043A\u043E\u043D\u043E\u043C\u0438\u0447\u0435\u0441\u043A\u043E\u043C \u0441\u0443\u0431\u044A\u0435\u043A\u0442\u0435 \u0432 \u0438\u043D\u0442\u0435\u0440\u0435\u0441\u0430\u0445 \u0435\u0433\u043E \u0441\u043E\u0431\u0441\u0442\u0432\u0435\u043D\u043D\u0438\u043A\u043E\u0432 \u0438 \u0440\u0435\u0433\u043B\u0430\u043C\u0435\u043D\u0442\u0438\u0440\u043E\u0432\u0430\u043D\u043D\u0430\u044F \u0435\u0433\u043E \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u043C\u0438 \u0434\u043E\u043A\u0443\u043C\u0435\u043D\u0442\u0430\u043C\u0438 \u0441\u0438\u0441\u0442\u0435\u043C\u0430 \u043A\u043E\u043D\u0442\u0440\u043E\u043B\u044F \u043D\u0430\u0434 \u0441\u043E\u0431\u043B\u044E\u0434\u0435\u043D\u0438\u0435\u043C \u0443\u0441\u0442\u0430\u043D\u043E\u0432\u043B\u0435\u043D\u043D\u043E\u0433\u043E \u043F\u043E\u0440\u044F\u0434\u043A\u0430 \u0432\u0435\u0434\u0435\u043D\u0438\u044F \u0431\u0443\u0445\u0433\u0430\u043B\u0442\u0435\u0440\u0441\u043A\u043E\u0433\u043E \u0443\u0447\u0435\u0442\u0430 \u0438 \u043D\u0430\u0434\u0435\u0436\u043D\u043E\u0441\u0442\u0438 \u0444\u0443\u043D\u043A\u0446\u0438\u043E\u043D\u0438\u0440\u043E\u0432\u0430\u043D\u0438\u044F \u0441\u0438\u0441\u0442\u0435\u043C\u044B \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0435\u0433\u043E \u043A\u043E\u043D\u0442\u0440\u043E\u043B\u044F."@ru . . . . "L'audit interno o processo di internal auditing (IA) \u00E8 un'attivit\u00E0 professionale di consulenza verso un'organizzazione per la verifica delle sue procedure. Viene svolta da personale interno che opera in posizione di indipendenza funzionale. \u00C8 una dei vari tipi di audit che si svolgono nelle grandi organizzazioni ed \u00E8 finalizzato principalmente alla valutazione e al miglioramento dell'efficienza dell'organizzazione. L'internal audit va tenuto distinto dalla revisione contabile che viene svolta da revisori legali esterni all'azienda e serve al rilascio di una certificazione del bilancio che per alcune categorie di aziende \u00E8 obbligatoria. L'audit interno \u00E8 svolto in diversi contesti giuridici e culturali, nonch\u00E9 per organizzazioni con scopo, dimensioni, complessit\u00E0 e struttura diversi (aziende, societ\u00E0, enti pubblici, enti privati, ecc.). L'ambito dell'attivit\u00E0 \u00E8 ampio e pu\u00F2 riguardare la governance dell'organizzazione, la gestione del rischio, i controlli interni, la protezione del patrimonio, l'attendibilit\u00E0 dei rendiconti finanziari o gestionali e la conformit\u00E0 a leggi e regolamenti. L'audit interno pu\u00F2 anche operare per prevenire e reprimere le frodi. L'audit interno pu\u00F2 essere esercitato da professionisti di audit, sia interni che esterni alla organizzazione. L'apparente paradosso di un audit interno svolto da un professionista esterno, si spiega con il riferimento alla finalit\u00E0 dell'internal audit che \u00E8 sempre quella di fornire informazioni alla direzione dell'azienda e non a soggetti esterni come nel caso della certificazione dei bilanci."@it . . "Intern\u00ED audit je nez\u00E1visl\u00E1, objektivn\u011B uji\u0161\u0165ovac\u00ED a poradensk\u00E1 \u010Dinnost zam\u011B\u0159en\u00E1 na p\u0159id\u00E1v\u00E1n\u00ED hodnoty a zdokonalov\u00E1n\u00ED proces\u016F v organizaci. Intern\u00ED audit pom\u00E1h\u00E1 organizaci dosahovat jej\u00EDho c\u00EDle t\u00EDm, \u017Ee p\u0159in\u00E1\u0161\u00ED systematick\u00FD metodick\u00FD p\u0159\u00EDstup k hodnocen\u00ED a zlep\u0161ov\u00E1n\u00ED \u00FA\u010Dinnosti syst\u00E9mu \u0159\u00EDzen\u00ED rizik, a a \u0159\u00EDzen\u00ED a spr\u00E1vy organizace. Intern\u00ED audito\u0159i nejsou zodpov\u011Bdn\u00ED za \u0159\u00EDzen\u00ED spole\u010Dnosti, jsou poradn\u00EDm org\u00E1nem veden\u00ED a p\u0159edstavenstva (nebo obdobn\u00FDm org\u00E1n\u016Fm), jak l\u00E9pe vykon\u00E1vat sv\u00E9 povinnosti."@cs . . . . . . . . . "Interne audit is een onderzoek dat, met een systematische en gedisciplineerde aanpak, wordt uitgevoerd naar het goed en betrouwbaar functioneren van de interne organisatie door auditors die in dienst zijn van die organisatie. Interne audit is een vorm van auditing die voorkomt bij grote organisaties zoals de overheid, grote ondernemingen en grote instellingen. De interne audit wordt uitgevoerd door en/of (al naargelang het aandachtsgebied):Financial auditor: \n* Controle van interne financi\u00EBle verantwoordingen, inclusief de administratieve organisatie (Financial auditing) en de totstandkoming van de interne jaarrekening. Operational auditor: \n* Onderzoek naar de inrichting en aansturing van de organisatie maar ook naar de opzet en kwaliteit van allocatie-, informatie-, communicatie- en controlesystemen. Ter verbetering van de operationele activiteiten wordt er daarnaast gekeken naar de effectiviteit en efficiency van bedrijfsprocessen. De externe auditor, ook wel openbaar accountant genoemd, maakt in de financi\u00EBle business vaak gebruik van de werkzaamheden en rapportages van de interne auditor. IT-Auditor: \n* Controle van het goed en betrouwbaar functioneren van de interne IT-organisatie (IT-auditing). Dit omvat o.a: de structuur en verantwoordelijkheden van die IT-organisatie, de hardware, de systeem software en -applicaties, het interne- en (indien aanwezig) externe netwerk, veiligheids- en calamiteitensystemen. Kwaliteit-Auditor: \n* Controle op het actueel zijn van en het werken via het handboek. Dit omvat o.a.: werkinstructies, procedures of registraties in elk willekeurig bedrijf. Tevens wordt er gekeken of de betrokken werknemers/personen op de hoogte zijn van de manier waarop ze dienen te werken. Dit wordt gecontroleerd aan de hand van een interview. In levensmiddelen producerende of verwerkende bedrijven worden de uitslagen van interne Audits niet meegenomen bij een externe audit uitgevoerd door een certificerende instantie."@nl . . . "Audit interno"@it . "\uB0B4\uBD80\uAC10\uC0AC"@ko . . . . . . . . . . "Audyt wewn\u0119trzny \u2013 wed\u0142ug definicji podanej przez The Institute of Internal Auditors (IIA) \u2013 jest niezale\u017Cn\u0105 dzia\u0142alno\u015Bci\u0105 doradcz\u0105 i weryfikuj\u0105c\u0105 (ang. assurance activity), kt\u00F3rej celem jest usprawnienie operacyjne organizacji i wniesienie do niej warto\u015Bci dodanej. Audyt wewn\u0119trzny pomaga organizacji w osi\u0105ganiu jej cel\u00F3w poprzez systematyczne i metodyczne podej\u015Bcie do oceny i doskonalenia skuteczno\u015Bci proces\u00F3w zarz\u0105dzania ryzykiem, kontroli i zarz\u0105dzania organizacj\u0105 (ang. governance)."@pl . . "Auditoria interna \u00E9 uma atividade independente e objetiva de garantia e consultoria, concebida para adicionar valor e melhorar as opera\u00E7\u00F5es de uma organiza\u00E7\u00E3o. Ela ajuda uma organiza\u00E7\u00E3o a atingir seus objetivos atrav\u00E9s de uma abordagem sistem\u00E1tica e disciplinada para avaliar e melhorar a efetividade dos processos de gerenciamento de riscos, controle e governan\u00E7a. Esta defini\u00E7\u00E3o \u00E9 mundialmente reconhecida e aceita, sendo divulgada pelo Instituto de Auditores Internos (Institute of Internal Auditors - IIA), representado no Brasil pelo IIA Brasil. A atividade de auditoria interna geralmente \u00E9 desempenhada por departamento de uma entidade incumbido pela dire\u00E7\u00E3o de efetuar verifica\u00E7\u00F5es necess\u00E1rias e de avaliar os sistemas e procedimentos da entidade, com vista a minimizar as probabilidades de fraudes, erros ou pr\u00E1ticas ineficazes. A auditoria interna deve ser independente no seio da organiza\u00E7\u00E3o e reportar diretamente \u00E0 dire\u00E7\u00E3o. (in Gloss\u00E1rio dos Termos Comuns das Institui\u00E7\u00F5es Supremas de Controle da CPLP)."@pt . . . . . "\u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A (\u0628\u0627\u0644\u0625\u0646\u062C\u0644\u064A\u0632\u064A\u0629: Internal audit)\u200F \u0647\u0648 \u0646\u0634\u0627\u0637 \u0645\u0633\u062A\u0642\u0644\u060C \u0645\u0648\u0636\u0648\u0639\u064A\u060C \u064A\u0647\u062F\u0641 \u0644\u062A\u0623\u062F\u064A\u0629 \u062E\u062F\u0645\u0627\u062A \u0627\u0644\u062A\u0648\u0643\u064A\u062F \u0648\u0627\u0644\u0627\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u0633\u062A\u0634\u0627\u0631\u064A\u0629 \u0627\u0644\u0645\u062E\u062A\u0644\u0641\u0629 \u0648\u062C\u062F \u0644\u062A\u062D\u0633\u064A\u0646 \u0648\u0625\u0636\u0627\u0641\u0629 \u0642\u064A\u0645\u0629 \u0644\u0644\u0639\u0645\u0644\u064A\u0627\u062A \u0641\u064A \u0627\u0644\u0645\u0624\u0633\u0633\u0629. \u0648\u0647\u0648 \u064A\u0633\u0627\u0639\u062F \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u064A \u062A\u062D\u0642\u064A\u0642 \u0627\u0647\u062F\u0627\u0641\u0647\u0627 \u064A\u0633\u0627\u0647\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0634\u0627\u0637 \u0645\u0646 \u062E\u0644\u0627\u0644 \u0627\u062A\u0628\u0627\u0639 \u0627\u0633\u0644\u0648\u0628 \u0645\u0646\u0647\u062C\u064A \u0645\u0646\u0638\u0651\u0645 \u0641\u064A \u062A\u0642\u0648\u064A\u0645 \u0648\u062A\u062D\u0633\u0646 \u0641\u0627\u0639\u0644\u064A\u0629 \u0639\u0645\u0644\u064A\u0627\u062A \u0625\u062F\u0627\u0631\u0629 \u0627\u0644\u0645\u062E\u0627\u0637\u0631 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u062D\u0648\u0643\u0645\u0629. \u0648 \u0627\u0644\u0645\u062F\u0642\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0647\u0648 \u0634\u062E\u0635 \u064A\u0639\u0645\u0644 \u0636\u0645\u0646 \u0642\u0633\u0645 \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0628\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u064A\u0642\u0648\u0645 \u0628\u0639\u0645\u0644\u064A\u0627\u062A \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0648\u064A\u062A\u062D\u0645\u0644 \u0645\u0633\u0624\u0644\u064A\u062A\u0647\u0627.\u062D\u064A\u062B \u0627\u0646 \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0647\u0648 \u0646\u0648\u0639 \u0645\u0646 \u0627\u0644\u0627\u0646\u0636\u0628\u0627\u0637 \u0627\u0644\u0625\u062F\u0627\u0631\u064A \u0627\u0644\u0630\u064A \u062A\u0645 \u062A\u0637\u0648\u064A\u0631\u0647 (\u0645\u0646\u0630 \u0627\u0644\u062D\u0631\u0628 \u0627\u0644\u0639\u0627\u0644\u0645\u064A\u0629 \u0627\u0644\u062B\u0627\u0646\u064A\u0629) \u0645\u0646 \u0646\u0634\u0627\u0637 \u064A\u062A\u0631\u0643\u0632 \u0623\u0633\u0627\u0633\u0627 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u0645\u0627\u0644\u064A\u0629 \u0648\u0627\u0644\u0645\u062D\u0627\u0633\u0628\u064A\u0629 \u0625\u0644\u0649 \u0627\u0646 \u0648\u0635\u0644 \u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0633\u062A\u0648\u064A\u0627\u062A \u0627\u0644\u062A\u0634\u063A\u064A\u0644\u064A\u0629.\u0627\u0646 \u0627\u0632\u062F\u064A\u0627\u062F \u062D\u062C\u0645 \u0627\u0644\u0644\u0627\u0645\u0631\u0643\u0632\u064A\u0629 \u0628\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062A \u0632\u0627\u062F \u0645\u0646 \u062A\u0639\u0642\u064A\u062F \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064A\u0627\u062A \u0645\u0645\u0627 \u0648\u0644\u062F \u0627\u0644\u062D\u0627\u062C\u0629 \u0644\u0627\u064A\u062C\u0627\u062F \u0648\u0633\u0627\u0626\u0644 \u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u062F\u062A \u0644\u0646\u0645\u0648 \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A.\u0642\u0627\u0645 \u0627\u0644\u0645\u0639\u0647\u062F \u0627\u0644\u0623\u0645\u0631\u064A\u0643\u064A \u0644\u0644\u0645\u062F\u0642\u0642\u064A\u0646 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u064A\u0646 \u0628\u062A\u0631\u0648\u064A\u062C \u0644\u0645\u0647\u0646\u0629 \u0627\u0644\u0645\u062F\u0642\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0627\u0644\u0645\u0639\u062A\u0645\u062F \u0648\u062C\u0639\u0644\u0647\u0627 \u0645\u0647\u0646\u064A\u0629 \u0648\u0645\u062A\u0637\u0648\u0631\u0629 \u0648\u0623\u0648\u062C\u062F \u0623\u0646\u0638\u0645\u0629 \u0648\u0642\u0648\u0627\u0639\u062F \u0648\u062A\u0639\u0644\u064A\u0645\u0627\u062A \u0648\u0648\u0636\u0639 \u0645\u0639\u0627\u064A\u064A\u0631 \u062F\u0648\u0644\u064A\u0629 (standards)\u0644\u0636\u0628\u0637 \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0648\u0627\u0644\u0645\u062F\u0642\u0642\u064A\u0646 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u064A\u0646. \u0648 \u064A\u0634\u0645\u0644 \u0646\u0637\u0627\u0642 \u0627\u0644\u062A\u062F\u0642\u064A\u0642 \u0627\u0644\u062F\u0627\u062E\u0644\u064A \u0641\u062D\u0635 \u0648\u062A\u0642\u064A\u064A\u0645 \u0645\u062F\u0649 \u0643\u0641\u0627\u064A\u0629 \u0648\u0641\u0639\u0627\u0644\u064A\u0629 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062F\u0627\u062E\u0644\u064A\u0629 \u0628\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0648\u062C\u0648\u062F\u0629 \u0627\u0644\u0623\u062F\u0627\u0621 \u0639\u0646\u062F \u062A\u0627\u062F\u064A\u0629 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062E\u062A\u0644\u0641\u0629."@ar . "1123279089"^^ . . . . . "\u5185\u90E8\u5BA1\u8BA1\uFF08\u82F1\u8A9E\uFF1AInternal audit\uFF09\u662F\u4E00\u9879\u517C\u5177\u72EC\u7ACB\u3001\u5BA2\u89C2\u4FDD\u8BC1\u548C\u54A8\u8BE2\u7684\u6D3B\u52A8\uFF0C\u65E8\u5728\u4E3A\u4E00\u4E2A\u7EC4\u7EC7\u7684\u8FD0\u4F5C\u589E\u52A0\u4EF7\u503C\u548C\u6539\u5584\u3002\u5185\u90E8\u5BA1\u8BA1\u53EF\u4EE5\u5E2E\u52A9\u4E00\u4E2A\u7EC4\u7EC7\u5B9E\u73B0\u5176\u76EE\u6807\uFF0C\u901A\u8FC7\u7CFB\u7EDF\u7684\u3001\u89C4\u8303\u7684\u65B9\u6CD5\u6765\u8BC4\u4F30\u548C\u6539\u5584\u98CE\u9669\u7BA1\u7406\u3001\u63A7\u5236\u548C\u6CBB\u7406\u8FC7\u7A0B\u7684\u6709\u6548\u6027\u3002\u57FA\u4E8E\u6570\u636E\u548C\u4E1A\u52A1\u6D41\u7A0B\u7684\u5206\u6790\u548C\u8BC4\u4F30\uFF0C\u5185\u90E8\u5BA1\u8BA1\u53EF\u4EE5\u63D0\u4F9B\u6D1E\u5BDF\u529B\u548C\u5EFA\u8BAE\u6765\u5B9E\u73B0\u8FD9\u4E00\u76EE\u6807\u3002\u51ED\u501F\u5BF9\u8BDA\u4FE1\u548C\u95EE\u8D23\u7684\u627F\u8BFA\uFF0C\u5185\u90E8\u5BA1\u8BA1\u4F5C\u4E3A\u72EC\u7ACB\u5EFA\u8BAE\u7684\u5BA2\u89C2\u6765\u6E90\uFF0C\u4E3A\u7406\u4E8B\u673A\u6784\u548C\u9AD8\u7EA7\u7BA1\u7406\u5C42\u63D0\u4F9B\u4EF7\u503C\u3002\u88AB\u79F0\u4E3A\u5185\u90E8\u5BA1\u8BA1\u5E08\u7684\u4E13\u4E1A\u4EBA\u5458\u53D7\u96C7\u4E8E\u5404\u7EC4\u7EC7\uFF0C\u6267\u884C\u5185\u90E8\u5BA1\u8BA1\u6D3B\u52A8\u3002"@zh . . . . "no"@en . "Audit interne"@fr . "L'audit interne est une activit\u00E9 ind\u00E9pendante qui permet de donner des conseils \u00E0 une organisation"@fr . . "\u5185\u90E8\u76E3\u67FB\uFF08\u306A\u3044\u3076\u304B\u3093\u3055\u3001\u82F1\uFF1Ainternal audit\uFF09\u3068\u306F\u3001\u7D44\u7E54\u4F53\u306E\u5185\u90E8\u306E\u8005\u306B\u3088\u308B\u76E3\u67FB\u306E\u3053\u3068\u3092\u3044\u3046\u3002\u4E00\u822C\u793E\u56E3\u6CD5\u4EBA\u65E5\u672C\u5185\u90E8\u76E3\u67FB\u5354\u4F1A\u306E\u300C\u5185\u90E8\u76E3\u67FB\u57FA\u6E96\u300D\u306B\u3088\u308C\u3070\u3001\u201C\u5185\u90E8\u76E3\u67FB\u3068\u306F\u3001\u7D44\u7E54\u4F53\u306E\u7D4C\u55B6\u76EE\u6A19\u306E\u52B9\u679C\u7684\u306A\u9054\u6210\u306B\u5F79\u7ACB\u3064\u3053\u3068\u3092\u76EE\u7684\u3068\u3057\u3066\u3001\u5408\u6CD5\u6027\u3068\u5408\u7406\u6027\u306E\u89B3\u70B9\u304B\u3089\u516C\u6B63\u304B\u3064\u72EC\u7ACB\u306E\u7ACB\u5834\u3067\u3001\u30AC\u30D0\u30CA\u30F3\u30B9\u30FB\u30D7\u30ED\u30BB\u30B9\u3001\u30EA\u30B9\u30AF\u30FB\u30DE\u30CD\u30B8\u30E1\u30F3\u30C8\u304A\u3088\u3073\u30B3\u30F3\u30C8\u30ED\u30FC\u30EB\u306B\u95A2\u9023\u3059\u308B\u7D4C\u55B6\u8AF8\u6D3B\u52D5\u306E\u9042\u884C\u72B6\u6CC1\u3092\u3001\u5185\u90E8\u76E3\u67FB\u4EBA\u3068\u3057\u3066\u306E\u898F\u5F8B\u9075\u5B88\u306E\u614B\u5EA6\u3092\u3082\u3063\u3066\u8A55\u4FA1\u3057\u3001\u3053\u308C\u306B\u57FA\u3065\u3044\u3066\u5BA2\u89B3\u7684\u610F\u898B\u3092\u8FF0\u3079\u3001\u52A9\u8A00\u30FB\u52E7\u544A\u3092\u884C\u3046\u30A2\u30B7\u30E5\u30A2\u30E9\u30F3\u30B9\u696D\u52D9\u3001\u304A\u3088\u3073\u7279\u5B9A\u306E\u7D4C\u55B6\u8AF8\u6D3B\u52D5\u306E\u652F\u63F4\u3092\u884C\u3046\u30A2\u30C9\u30D0\u30A4\u30B6\u30EA\u30FC\u696D\u52D9\u3067\u3042\u308B\u201D\u3002\u5185\u90E8\u76E3\u67FB\u306F\u3001\u53D6\u7DE0\u5F79\uFF08\u4F1A\u8A08\u53C2\u4E0E\u8A2D\u7F6E\u4F1A\u793E\u306B\u3042\u3063\u3066\u306F\u3001\u53D6\u7DE0\u5F79\u53CA\u3073\u4F1A\u8A08\u53C2\u4E0E\uFF09\u306E\u8077\u52D9\u306E\u57F7\u884C\u3092\u76E3\u67FB\u3059\u308B\u76E3\u67FB\u5F79\u76E3\u67FB\uFF08\u53C8\u306F\u76E3\u67FB\u59D4\u54E1\u4F1A\u306B\u3088\u308B\u76E3\u67FB\uFF09\u3001\u8A08\u7B97\u66F8\u985E\u53CA\u3073\u305D\u306E\u9644\u5C5E\u660E\u7D30\u66F8\u3001\u81E8\u6642\u8A08\u7B97\u66F8\u985E\u4E26\u3073\u306B\u9023\u7D50\u8A08\u7B97\u66F8\u985E\u3092\u76E3\u67FB\u3059\u308B\u4F1A\u8A08\u76E3\u67FB\u4EBA\u76E3\u67FB\u3068\u5408\u308F\u305B\u3066\u3001\u4E09\u69D8\u76E3\u67FB\u3068\u547C\u3070\u308C\u308B\u3053\u3068\u304C\u3042\u308B\u3002"@ja . . . . . . "\u5185\u90E8\u76E3\u67FB"@ja . "Interne audit"@nl . . "\u062A\u062F\u0642\u064A\u0642 \u062F\u0627\u062E\u0644\u064A"@ar . . "5164286"^^ . . . . "Auditoria interna \u00E9 uma atividade independente e objetiva de garantia e consultoria, concebida para adicionar valor e melhorar as opera\u00E7\u00F5es de uma organiza\u00E7\u00E3o. Ela ajuda uma organiza\u00E7\u00E3o a atingir seus objetivos atrav\u00E9s de uma abordagem sistem\u00E1tica e disciplinada para avaliar e melhorar a efetividade dos processos de gerenciamento de riscos, controle e governan\u00E7a. Esta defini\u00E7\u00E3o \u00E9 mundialmente reconhecida e aceita, sendo divulgada pelo Instituto de Auditores Internos (Institute of Internal Auditors - IIA), representado no Brasil pelo IIA Brasil."@pt . . . "no"@en . "L'audit interne est une activit\u00E9 ind\u00E9pendante qui permet de donner des conseils \u00E0 une organisation"@fr . "\u5185\u90E8\u76E3\u67FB\uFF08\u306A\u3044\u3076\u304B\u3093\u3055\u3001\u82F1\uFF1Ainternal audit\uFF09\u3068\u306F\u3001\u7D44\u7E54\u4F53\u306E\u5185\u90E8\u306E\u8005\u306B\u3088\u308B\u76E3\u67FB\u306E\u3053\u3068\u3092\u3044\u3046\u3002\u4E00\u822C\u793E\u56E3\u6CD5\u4EBA\u65E5\u672C\u5185\u90E8\u76E3\u67FB\u5354\u4F1A\u306E\u300C\u5185\u90E8\u76E3\u67FB\u57FA\u6E96\u300D\u306B\u3088\u308C\u3070\u3001\u201C\u5185\u90E8\u76E3\u67FB\u3068\u306F\u3001\u7D44\u7E54\u4F53\u306E\u7D4C\u55B6\u76EE\u6A19\u306E\u52B9\u679C\u7684\u306A\u9054\u6210\u306B\u5F79\u7ACB\u3064\u3053\u3068\u3092\u76EE\u7684\u3068\u3057\u3066\u3001\u5408\u6CD5\u6027\u3068\u5408\u7406\u6027\u306E\u89B3\u70B9\u304B\u3089\u516C\u6B63\u304B\u3064\u72EC\u7ACB\u306E\u7ACB\u5834\u3067\u3001\u30AC\u30D0\u30CA\u30F3\u30B9\u30FB\u30D7\u30ED\u30BB\u30B9\u3001\u30EA\u30B9\u30AF\u30FB\u30DE\u30CD\u30B8\u30E1\u30F3\u30C8\u304A\u3088\u3073\u30B3\u30F3\u30C8\u30ED\u30FC\u30EB\u306B\u95A2\u9023\u3059\u308B\u7D4C\u55B6\u8AF8\u6D3B\u52D5\u306E\u9042\u884C\u72B6\u6CC1\u3092\u3001\u5185\u90E8\u76E3\u67FB\u4EBA\u3068\u3057\u3066\u306E\u898F\u5F8B\u9075\u5B88\u306E\u614B\u5EA6\u3092\u3082\u3063\u3066\u8A55\u4FA1\u3057\u3001\u3053\u308C\u306B\u57FA\u3065\u3044\u3066\u5BA2\u89B3\u7684\u610F\u898B\u3092\u8FF0\u3079\u3001\u52A9\u8A00\u30FB\u52E7\u544A\u3092\u884C\u3046\u30A2\u30B7\u30E5\u30A2\u30E9\u30F3\u30B9\u696D\u52D9\u3001\u304A\u3088\u3073\u7279\u5B9A\u306E\u7D4C\u55B6\u8AF8\u6D3B\u52D5\u306E\u652F\u63F4\u3092\u884C\u3046\u30A2\u30C9\u30D0\u30A4\u30B6\u30EA\u30FC\u696D\u52D9\u3067\u3042\u308B\u201D\u3002\u5185\u90E8\u76E3\u67FB\u306F\u3001\u53D6\u7DE0\u5F79\uFF08\u4F1A\u8A08\u53C2\u4E0E\u8A2D\u7F6E\u4F1A\u793E\u306B\u3042\u3063\u3066\u306F\u3001\u53D6\u7DE0\u5F79\u53CA\u3073\u4F1A\u8A08\u53C2\u4E0E\uFF09\u306E\u8077\u52D9\u306E\u57F7\u884C\u3092\u76E3\u67FB\u3059\u308B\u76E3\u67FB\u5F79\u76E3\u67FB\uFF08\u53C8\u306F\u76E3\u67FB\u59D4\u54E1\u4F1A\u306B\u3088\u308B\u76E3\u67FB\uFF09\u3001\u8A08\u7B97\u66F8\u985E\u53CA\u3073\u305D\u306E\u9644\u5C5E\u660E\u7D30\u66F8\u3001\u81E8\u6642\u8A08\u7B97\u66F8\u985E\u4E26\u3073\u306B\u9023\u7D50\u8A08\u7B97\u66F8\u985E\u3092\u76E3\u67FB\u3059\u308B\u4F1A\u8A08\u76E3\u67FB\u4EBA\u76E3\u67FB\u3068\u5408\u308F\u305B\u3066\u3001\u4E09\u69D8\u76E3\u67FB\u3068\u547C\u3070\u308C\u308B\u3053\u3068\u304C\u3042\u308B\u3002"@ja . . "yes"@en . . . . . "Audyt wewn\u0119trzny \u2013 wed\u0142ug definicji podanej przez The Institute of Internal Auditors (IIA) \u2013 jest niezale\u017Cn\u0105 dzia\u0142alno\u015Bci\u0105 doradcz\u0105 i weryfikuj\u0105c\u0105 (ang. assurance activity), kt\u00F3rej celem jest usprawnienie operacyjne organizacji i wniesienie do niej warto\u015Bci dodanej. Audyt wewn\u0119trzny pomaga organizacji w osi\u0105ganiu jej cel\u00F3w poprzez systematyczne i metodyczne podej\u015Bcie do oceny i doskonalenia skuteczno\u015Bci proces\u00F3w zarz\u0105dzania ryzykiem, kontroli i zarz\u0105dzania organizacj\u0105 (ang. governance)."@pl . "Audit Internal adalah suatu fungsi penilaian independen yang dibuat dalam suatu organisasi dengan tujuan menguji dan mengevaluasi berbagai kegiatan yang dilaksanakan organisasi. Tujuan audit internal adalah untuk membantu manajemen organisasi dalam memberikan pertanggungjawaban yang efektif."@in . . . . . "Intern\u00ED audit"@cs . . "Internrevision \u00E4r en revision som utf\u00F6rs internt inom en organisation, f\u00F6retag eller annan verksamhet. Internrevision \u00E4r en \u00F6gonblicksbild och inte hela sanningen. \u00D6gonblicksbilden ska med hj\u00E4lp av f\u00F6rberedelsearbetet s\u00E4ttas in i en kontext sammanhang. M\u00E5let med att genomf\u00F6ra revision, \u00E4r ett verktyg f\u00F6r att ta temperaturen f\u00F6r en specifik verksamhet, att det fungerar som det \u00E4r beskrivet och t\u00E4nkt att fungera. Syftet \u00E4r att st\u00E4ndigt f\u00F6rb\u00E4ttra verksamheten. Revisionen ska genomf\u00F6ras objektivt, enligt god revisionssed, s\u00E5 kallad yrkesetisk kod, kvalitetss\u00E4krat, integritet och f\u00F6rtroende samt med god kompetens."@sv . . . . . . "Intern\u00ED audit je nez\u00E1visl\u00E1, objektivn\u011B uji\u0161\u0165ovac\u00ED a poradensk\u00E1 \u010Dinnost zam\u011B\u0159en\u00E1 na p\u0159id\u00E1v\u00E1n\u00ED hodnoty a zdokonalov\u00E1n\u00ED proces\u016F v organizaci. Intern\u00ED audit pom\u00E1h\u00E1 organizaci dosahovat jej\u00EDho c\u00EDle t\u00EDm, \u017Ee p\u0159in\u00E1\u0161\u00ED systematick\u00FD metodick\u00FD p\u0159\u00EDstup k hodnocen\u00ED a zlep\u0161ov\u00E1n\u00ED \u00FA\u010Dinnosti syst\u00E9mu \u0159\u00EDzen\u00ED rizik, a a \u0159\u00EDzen\u00ED a spr\u00E1vy organizace. Intern\u00ED audit se zam\u011B\u0159uje na hodnocen\u00ED vnit\u0159n\u00EDho v organizaci t\u00EDm, \u017Ee org\u00E1n\u016Fm spole\u010Dnosti a vrcholov\u00E9mu managementu poskytuje informace, hodnocen\u00ED, anal\u00FDzy, doporu\u010Den\u00ED a konzultace pro efektivn\u00ED pln\u011Bn\u00ED jejich \u00FAkol\u016F. Sou\u010Dasn\u011B s nejnov\u011Bj\u0161\u00EDmi sv\u011Btov\u00FDmi trendy pak intern\u00ED audit poskytuje uji\u0161t\u011Bn\u00ED o tom, \u017Ee spole\u010Dnost si je v\u011Bdoma rizik, kter\u00FDm je vystavena, a zvl\u00E1d\u00E1 je. Rozsah intern\u00EDho auditu v organizaci je \u0161irok\u00FD a m\u016F\u017Ee zahrnovat i t\u00E9mata jako \u0159\u00EDzen\u00ED organizace, \u0159\u00EDzen\u00ED rizik a \u0159\u00EDd\u00EDc\u00ED kontrola, kter\u00E1 se t\u00FDkaj\u00ED \u00FA\u010Dinnosti/efektivity proces\u016F a operac\u00ED (v\u010Detn\u011B ochrany majetku), spolehlivosti finan\u010Dn\u00EDho a mana\u017Eersk\u00E9ho v\u00FDkaznictv\u00ED a dodr\u017Eov\u00E1n\u00ED z\u00E1kon\u016F a p\u0159edpis\u016F. Intern\u00ED audito\u0159i nejsou zodpov\u011Bdn\u00ED za \u0159\u00EDzen\u00ED spole\u010Dnosti, jsou poradn\u00EDm org\u00E1nem veden\u00ED a p\u0159edstavenstva (nebo obdobn\u00FDm org\u00E1n\u016Fm), jak l\u00E9pe vykon\u00E1vat sv\u00E9 povinnosti. V d\u016Fsledku sv\u00E9ho \u0161irok\u00E9ho rozsahu p\u016Fsoben\u00ED by m\u011Bli m\u00EDt intern\u00ED audito\u0159i vysokou \u00FArove\u0148 vzd\u011Bl\u00E1n\u00ED a kvalitn\u00ED odborn\u00E9 z\u00E1zem\u00ED."@cs . "Interne Revision (auch Innenrevision; beides oftmals abgek\u00FCrzt mit \u201EIR\u201C) ist eine vom Tagesgesch\u00E4ft unabh\u00E4ngige, objektive Pr\u00FCfungs- und Beratungsaktivit\u00E4t in einer Organisation. Sie unterst\u00FCtzt die Organisation bei der Erreichung ihrer Ziele im Wege eines systematischen und disziplinierten Ansatzes der Bewertung und Verbesserung der Effektivit\u00E4t von Risikomanagement, internem Kontrollumfeld und Unternehmensf\u00FChrung. Ihr Zweck ist die kontinuierliche Verbesserung der Gesch\u00E4ftsprozesse und die Schaffung von Mehrwert f\u00FCr die Organisation. Die Interne Revision unterst\u00FCtzt die Gesch\u00E4ftsf\u00FChrung (das sind in der Regel Aufsichtsrat, Vorstand oder Verwaltungsrat) in ihrer Kontroll-, Steuerungs- und Lenkungsfunktion im Wege der Durchf\u00FChrung unabh\u00E4ngiger, interner Pr\u00FCfungsmandate. Sie ist normalerweise direkt der Gesch\u00E4ftsf\u00FChrung der Organisation unterstellt und daher zumeist eine Stabsstelle. Das heutige Verst\u00E4ndnis der Internen Revision geht \u00FCberwiegend aus dem angels\u00E4chsischen Begriff des \u201EInternal Audit\u201C hervor. Eine solche Unternehmensfunktion etablierte sich in den 1930er- und 1940er-Jahren vor dem Hintergrund der Entstehung von (f\u00FCr die Kontrollgremien zunehmend un\u00FCbersichtlichen) Gro\u00DFunternehmen, sowie der im Zweiten Weltkrieg entstandenen Notwendigkeit, komplexe und ressourcenaufwendige Projekte bzw. Unternehmungen zeitnah und detailliert von unabh\u00E4ngiger Seite zu evaluieren bzw. kritisch zu begleiten.Das Internal Audit wird historisch parallel zum Aufkommen des modernen Beratungsbegriffs (engl. \u201EManagement Consulting\u201C) eingeordnet, wobei die Versicherungsfunktion (\u201EAssurance\u201C) gegen\u00FCber der Beratungsfunktion (\u201EConsulting\u201C) im Vordergrund steht."@de . . . "Internrevision"@sv . "\u0412\u043D\u0443\u0301\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0301\u0442 \u2014 \u0443\u043F\u0440\u0430\u0432\u043B\u0435\u043D\u0447\u0435\u0441\u043A\u0438-\u043E\u0440\u0438\u0435\u043D\u0442\u0438\u0440\u043E\u0432\u0430\u043D\u043D\u0430\u044F \u043A\u043E\u0440\u043F\u043E\u0440\u0430\u0442\u0438\u0432\u043D\u0430\u044F \u0434\u0438\u0441\u0446\u0438\u043F\u043B\u0438\u043D\u0430, \u0431\u044B\u0441\u0442\u0440\u043E \u0440\u0430\u0437\u0432\u0438\u0432\u0430\u044E\u0449\u0430\u044F\u0441\u044F \u043F\u043E\u0441\u043B\u0435 \u043E\u043A\u043E\u043D\u0447\u0430\u043D\u0438\u044F \u0412\u0442\u043E\u0440\u043E\u0439 \u043C\u0438\u0440\u043E\u0432\u043E\u0439 \u0432\u043E\u0439\u043D\u044B. \u0412 \u041F\u0440\u0430\u0432\u0438\u043B\u0430\u0445 (\u0441\u0442\u0430\u043D\u0434\u0430\u0440\u0442\u0430\u0445) \u0430\u0443\u0434\u0438\u0442\u043E\u0440\u0441\u043A\u043E\u0439 \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438 \u0432 \u0420\u043E\u0441\u0441\u0438\u0439\u0441\u043A\u043E\u0439 \u0424\u0435\u0434\u0435\u0440\u0430\u0446\u0438\u0438 \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u043E\u043F\u0440\u0435\u0434\u0435\u043B\u044F\u0435\u0442\u0441\u044F \u043A\u0430\u043A \u043E\u0440\u0433\u0430\u043D\u0438\u0437\u043E\u0432\u0430\u043D\u043D\u0430\u044F \u043D\u0430 \u044D\u043A\u043E\u043D\u043E\u043C\u0438\u0447\u0435\u0441\u043A\u043E\u043C \u0441\u0443\u0431\u044A\u0435\u043A\u0442\u0435 \u0432 \u0438\u043D\u0442\u0435\u0440\u0435\u0441\u0430\u0445 \u0435\u0433\u043E \u0441\u043E\u0431\u0441\u0442\u0432\u0435\u043D\u043D\u0438\u043A\u043E\u0432 \u0438 \u0440\u0435\u0433\u043B\u0430\u043C\u0435\u043D\u0442\u0438\u0440\u043E\u0432\u0430\u043D\u043D\u0430\u044F \u0435\u0433\u043E \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u043C\u0438 \u0434\u043E\u043A\u0443\u043C\u0435\u043D\u0442\u0430\u043C\u0438 \u0441\u0438\u0441\u0442\u0435\u043C\u0430 \u043A\u043E\u043D\u0442\u0440\u043E\u043B\u044F \u043D\u0430\u0434 \u0441\u043E\u0431\u043B\u044E\u0434\u0435\u043D\u0438\u0435\u043C \u0443\u0441\u0442\u0430\u043D\u043E\u0432\u043B\u0435\u043D\u043D\u043E\u0433\u043E \u043F\u043E\u0440\u044F\u0434\u043A\u0430 \u0432\u0435\u0434\u0435\u043D\u0438\u044F \u0431\u0443\u0445\u0433\u0430\u043B\u0442\u0435\u0440\u0441\u043A\u043E\u0433\u043E \u0443\u0447\u0435\u0442\u0430 \u0438 \u043D\u0430\u0434\u0435\u0436\u043D\u043E\u0441\u0442\u0438 \u0444\u0443\u043D\u043A\u0446\u0438\u043E\u043D\u0438\u0440\u043E\u0432\u0430\u043D\u0438\u044F \u0441\u0438\u0441\u0442\u0435\u043C\u044B \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0435\u0433\u043E \u043A\u043E\u043D\u0442\u0440\u043E\u043B\u044F. \u041F\u0435\u0440\u0432\u043E\u043D\u0430\u0447\u0430\u043B\u044C\u043D\u043E \u0444\u043E\u043A\u0443\u0441\u0438\u0440\u0443\u044F\u0441\u044C \u043D\u0430 \u0430\u043D\u0430\u043B\u0438\u0437\u0435 \u0431\u0443\u0445\u0433\u0430\u043B\u0442\u0435\u0440\u0441\u043A\u043E\u0439 \u043E\u0442\u0447\u0435\u0442\u043D\u043E\u0441\u0442\u0438 \u0438 \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0435\u043C \u0444\u0438\u043D\u0430\u043D\u0441\u043E\u0432\u043E\u043C \u043A\u043E\u043D\u0442\u0440\u043E\u043B\u0435, \u0441\u0435\u0439\u0447\u0430\u0441 \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0442 \u0437\u0430\u0442\u0440\u0430\u0433\u0438\u0432\u0430\u0435\u0442 \u0448\u0438\u0440\u043E\u043A\u0438\u0439 \u0441\u043F\u0435\u043A\u0442\u0440 \u0440\u0430\u0437\u043B\u0438\u0447\u043D\u044B\u0445 \u0430\u0441\u043F\u0435\u043A\u0442\u043E\u0432 \u0434\u0435\u044F\u0442\u0435\u043B\u044C\u043D\u043E\u0441\u0442\u0438 \u043E\u0440\u0433\u0430\u043D\u0438\u0437\u0430\u0446\u0438\u0438, \u043F\u043E\u043C\u043E\u0433\u0430\u044F \u043C\u0435\u043D\u0435\u0434\u0436\u043C\u0435\u043D\u0442\u0443 \u0432\u044B\u044F\u0432\u043B\u044F\u0442\u044C \u0438 \u043E\u0446\u0435\u043D\u0438\u0432\u0430\u0442\u044C \u0440\u0438\u0441\u043A\u0438 \u0438 \u0432\u044B\u0440\u0430\u0431\u0430\u0442\u044B\u0432\u0430\u0442\u044C \u043C\u0435\u0440\u043E\u043F\u0440\u0438\u044F\u0442\u0438\u044F, \u043D\u0430\u043F\u0440\u0430\u0432\u043B\u0435\u043D\u043D\u044B\u0435 \u043D\u0430 \u0441\u043D\u0438\u0436\u0435\u043D\u0438\u0435 \u0440\u0438\u0441\u043A\u0430 \u0438 \u043F\u043E\u0432\u044B\u0448\u0435\u043D\u0438\u0435 \u044D\u0444\u0444\u0435\u043A\u0442\u0438\u0432\u043D\u043E\u0441\u0442\u0438 \u0441\u0438\u0441\u0442\u0435\u043C \u0438 \u043F\u0440\u043E\u0446\u0435\u0441\u0441\u043E\u0432. \u041D\u0430\u0438\u0431\u043E\u043B\u0435\u0435 \u0438\u0437\u0432\u0435\u0441\u0442\u043D\u043E\u0439 \u0441\u0435\u0440\u0442\u0438\u0444\u0438\u043A\u0430\u0446\u0438\u0435\u0439 \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u0445 \u0430\u0443\u0434\u0438\u0442\u043E\u0440\u043E\u0432 \u0432 \u0420\u043E\u0441\u0441\u0438\u0438, \u0430 \u0442\u0430\u043A\u0436\u0435 \u0432 \u043C\u0438\u0440\u0435, \u044F\u0432\u043B\u044F\u0435\u0442\u0441\u044F \u00AB\u0414\u0438\u043F\u043B\u043E\u043C\u0438\u0440\u043E\u0432\u0430\u043D\u043D\u044B\u0439 \u0432\u043D\u0443\u0442\u0440\u0435\u043D\u043D\u0438\u0439 \u0430\u0443\u0434\u0438\u0442\u043E\u0440\u00BB (Certified Internal Auditor, CIA)."@ru . "\uB0B4\uBD80\uAC10\uC0AC\uB294 \uC870\uC9C1\uCCB4\uC758 \uC6B4\uC601\uC5D0 \uAC00\uCE58\uB97C \uBD80\uC5EC\uD558\uACE0 \uAC1C\uC120\uC744 \uC704\uD574 \uC2E4\uC2DC\uB418\uB294 \uB3C5\uB9BD\uC801\uC774\uACE0\uB3C4 \uAC1D\uAD00\uC801\uC778 \uBCF4\uC99D \uBC0F \uCEE8\uC124\uD305 \uD65C\uB3D9\uC774\uB2E4.\uC774\uB97C \uC704\uD574 \uB0B4\uBD80\uAC10\uC0AC\uB294 \uCCB4\uACC4\uC801\uC778 \uBC29\uBC95\uACFC \uADDC\uC728\uC900\uC218 \uD0DC\uB3C4\uB97C \uC720\uC9C0\uD558\uBA74\uC11C risk management, control \uBC0F \uC870\uC9C1\uCCB4\uC758 \uC9C0\uBC30\uAD6C\uC870 \uD504\uB85C\uC138\uC2A4\uC758 \uC720\uD6A8\uC131\uC744 \uD3C9\uAC00\uD558\uACE0 \uAC1C\uC120\uD558\uB294 \uAC83\uC744 \uBAA9\uC801\uC73C\uB85C \uD55C\uB2E4.\uB0B4\uBD80\uAC10\uC0AC\uC758 \uD65C\uB3D9\uBC94\uC704\uB294 \uC5C5\uBB34\uD65C\uB3D9 \uC804\uBC18\uC5D0 \uAC78\uCE58\uB294 \uB2E4\uC74C\uACFC \uAC19\uC740 \uC0AC\uD56D\uC5D0 \uB300\uD55C \uAC80\uD1A0\uC640 \uD3C9\uAC00\uB97C \uD1B5\uD574 \uAC1C\uC120\uD558\uB3C4\uB85D \uC870\uC5B8\uACFC \uC81C\uC5B8\uC744 \uD55C\uB2E4. 1. \n* \uBC29\uCE68.\uACC4\uD68D.\uC808\uCC28\uC758 \uD0C0\uB2F9\uC131\uACFC \uC900\uC218\uC0C1\uD669 2. \n* \uC5C5\uBB34\uC2E4\uC2DC\uC758 \uC720\uD6A8\uC131\uACFC \uC124\uC815\uB41C \uBAA9\uC801.\uBAA9\uD45C\uC758 \uB2EC\uC131\uC0C1\uD669 3. \n* \uC815\uBCF4\uC758 \uC2E0\uB8B0\uC131\uACFC \uC801\uC2DC\uC131\uC758 \uD655\uBCF4 4. \n* \uBC95\uB960.\uBC95\uADDC\uC758 \uC900\uC218\uC0C1\uD669 5. \n* \uC790\uC0B0 \uBCF4\uC804\uC218\uB2E8\uC758 \uC720\uD6A8\uC131\uACFC \uC790\uC0B0\uC758 \uC2E4\uC7AC\uC0C1\uD669 6. \n* \uC790\uC6D0\uC758 \uACBD\uC81C\uC801, \uD6A8\uACFC\uC801 \uD65C\uC6A9\uC0C1\uD669. \uB0B4\uBD80\uAC10\uC0AC\uC758 \uC808\uCC28\uB294 \uC5F0\uAC04 \uAE30\uBCF8\uACC4\uD68D\uC5D0 \uB530\uB77C \uAC10\uC0AC \uC2E4\uC2DC \uACC4\uD68D\uC744 \uC791\uC131\uD558\uB294 \uACC4\uD68D\uB2E8\uACC4\uB85C\uBD80\uD130 \uC2DC\uC791\uD55C\uB2E4. \uC774\uD6C4 \uD53C\uAC10\uC0AC\uC778\uC5D0\uAC8C \uAC10\uC0AC \uC2E4\uC2DC \uC0AC\uD56D\uC744 \uD1B5\uBCF4\uD558\uACE0 \uC2E4\uC0AC\uB97C \uD558\uB294 \uC2E4\uC2DC \uB2E8\uACC4, \uAC10\uC0AC\uACB0\uACFC \uBCF4\uACE0\uC11C\uB97C \uC791\uC131\uD558\uACE0 \uACB0\uACFC\uB97C \uD1B5\uC9C0\uD558\uBA70 \uAC1C\uC120\uC744 \uC870\uC5B8\uD558\uB294 \uBCF4\uACE0\uB2E8\uACC4, \uAC1C\uC120 \uC2E4\uC2DC \uACC4\uD68D\uC5D0 \uB530\uB978 \uAC1C\uC120\uC0AC\uD56D\uC758 \uC774\uD589\uC774 \uC801\uC808\uD788 \uC774\uB8E8\uC5B4\uC84C\uB294\uC9C0 \uD655\uC778\uD558\uB294 follow up \uB2E8\uACC4\uB85C \uB098\uB25C\uB2E4."@ko . . . "no"@en . . . .