All internal audit work should be documented and be sufficient to support the conclusions drawn on the adequacy and reliability of the internal controls.
所有的内部审计工作应当被书面记录下来，并且能够充分地支持关于内部控制是否恰当和可靠的结论。
2
The audit should concentrate on assessing the adequacy and reliability of these key controls.
审计人员应当关注于关键控制的恰当性和可靠性的评价。
3
During the stage of the development of the system, the feasibility, legitimacy, audit possibility, reliability and completeness of the system must be studied.