Planning for internal audits should be flexible in order to permit changes in emphasis based on findings and objective evidence obtained during the audit.
内部审核的策划应当是灵活的，以便允许依据在审核过程中的审核发现和客观证据对审核的重点进行调整。
2
Nowadays audit has entered into the stage of risk leading, the control of audit risk becomes the emphasis of audit.
此外，现代审计已进入到风险导向审计阶段，审计风险的控制和管理日益成为审计的重点和中心。
3
There is a pattern to turnover (e. g. , inability to retain key financial or internal audit executives) that may be an indicator of the emphasis that management places on control.