| 释义 |
internal auditing, n. Business.
Brit. |ˌɪntəːnl ˈɔːdɪtɪŋ|, U.S. |ˌɪntərnəl ˈˌɔdədɪŋ|, |ˌɪntərnəl ˈˌɑdədɪŋ|
[‹ internal adj. + auditing n.]
The practice or process of undertaking an internal audit.
1915Jrnl. Polit. Econ. 23 519 The author devotes 300 pages to a discussion of the practical work of officials of all grades; to books, records, and labor-saving methods; to loaning; to bank cost-accounting and internal auditing. 1923in Accountants' Index 1923–7 (1928) 419/1 (title) Internal auditing. 1968Hosp. Progress Jan. 57/1 In its ‘Statement of the Responsibilities of the Internal Auditor’ the Institute of Internal Auditing defines it as follows: ‘Internal auditing is an independent appraisal activity within an organization for the review of accounting, financial and other operations as a basis for service to management.’ 2000Evening Post (Bristol) (Electronic ed.) 7 Jan. The city council has a widely respected internal auditing system which has an outstanding track record in detecting fraud. |