Internal auditors should review, evaluate and report on the use of financial resources and on the effectiveness, adequacy and application of internal financial control systems, procedures and other relevant internal controls.
内部审计员应审查、评价和报告财政资源的使用情况、以及内部财务管理制度、程序和其他有关内部管理是否有效、是否适当、是否得到适用。