\u8ddd\u79bb\u5deb\u7edf\u533a\u90e8\u4e3b\u5e2d\u5728\u660e\u5929\u4e0b\u53483\u65f6\u5728\u5409\u9686\u5761\u53ec\u5f00\u4f1a\u8bae\u633a\u7eb3\u5409\u53ea\u5269\u4e0b42\u5c0f\u65f6\u4e4b\u9645\uff0c\u526f\u9996\u76f8\u66a8\u5deb\u7edf\u7f72\u7406\u4e3b\u5e2d\u4e39\u65af\u91cc\u6155\u5c24\u4e01\u6295\u4e0b\u9707\u64bc\u5f39\uff0c\u6253\u788e\u5deb\u7edf\u548c\u5185\u9601\u6240\u7c89\u9970\u7684\u56e2\u7ed3\u95e8\u9762\u3002\u800c\u9996\u76f8\u62ff\u7763\u65af\u91cc\u7eb3\u5409\u5c5e\u4e0b\u7684\u9996\u76f8\u529e\u516c\u5ba4\u901a\u8baf\u5c0f\u7ec4\uff0c\u624d\u4e3a\u5468\u4e09\u5185\u9601\u4f1a\u8bae\u4e0a\u7684420\u4ebf\u4ee4\u5409\u4e00\u9a6c\u516c\u53f8\u4e11\u95fb\u64b0\u5199\u4e00\u5219\u7528\u8bcd\u8c28\u614e\u76846\u6bb5\u6587\u544a\u3002<\/p>\n
\u6628\u665a\u6155\u5c24\u4e01\u76847\u6bb5\u6587\u544a\uff0c\u5c06\u7eb3\u54096\u6bb5\u9996\u76f8\u529e\u516c\u5ba4\u6709\u5173\u5185\u9601\u5728420\u4ebf\u4ee4\u5409\u4e00\u9a6c\u516c\u53f8\u4e11\u95fb\u7684\u7acb\u573a\u6495\u6210\u788e\u7247\u3002<\/p>\n
\u5deb\u7edf\u533a\u90e8\u4e3b\u5e2d\u5927\u96c6\u4f1a\uff0c\u539f\u672c\u662f\u515a\u5185\u4eb2\u7eb3\u5409\u6d3e\u7cfb\u8981\u5c55\u73b0\u201c\u529b\u91cf\u201d\uff0c\u663e\u793a\u7eb3\u5409\u5728\u515a\u5185\u7a33\u5982\u6cf0\u5c71\u548c\u65e0\u6cd5\u6218\u80dc\u7684\u3002\u5c3d\u7ba1\u56fd\u5185\u5916\u4eba\u58eb\u90fd\u5728\u8ba8\u8bba\u53cd\u7eb3\u5409\u529b\u91cf\u6b63\u5728\u96c6\u7ed3\uff0c\u800c\u540e\u8005\u662f\u56e0\u4e3a\u4ee5\u4e0b\u4fe1\u5fc3\u5371\u673a\u548c\u91d1\u878d\u4e11\u95fb\u6b63\u5728\u53d1\u751f\u800c\u589e\u957f\uff0c\u5305\u62ec\uff1a
\n<\/p>\n
i) \u5b89\u534e\u88ab\u5224\u76d1\u79815\u5e74\u3001<\/p>\n
ii) \u5c3d\u7ba1\u963f\u5179\u62c9\u548c\u897f\u9c81\u8c0b\u6740\u963f\u65e6\u675c\u96c5\u7f6a\u540d\u6210\u7acb\u88ab\u5224\u7ede\u5211\uff0c\u4f46\u5168\u56fd\u90fd\u5728\u8be2\u95ee\uff0c\u8c01\u662f\u8be5\u4e24\u540d\u7279\u8b66\u6740\u5bb3\u548c\u5229\u7528\u56fd\u9632\u90e8\u70b8\u836f\u70b8\u6bc1\u963f\u65e6\u675c\u4e9a\u7684\u9057\u4f53\u7684\u5e55\u540e\u4e3b\u4f7f\uff1f<\/p>\n
iii) \u867d\u7136\u4e0a\u8bc9\u5ead\u6cd5\u5b98\u5e0c\u5c71\u6155\u4e01\u5728\u73b0\u6709\u53f8\u6cd5\u4f53\u7cfb\u5185\u5907\u53d7\u5c0a\u5d07\uff0c\u4f46\u5728\u6cd5\u5b98\u5347\u8fc1\u8054\u90a6\u6cd5\u9662\u540d\u5355\u91cc\uff0c\u5e0c\u5c71\u6155\u4e01\u906d\u5217\u5165\u9ed1\u540d\u5355\u548c\u53d7\u5230\u5ffd\u89c6\u3001<\/p>\n
iv) \u6311\u8d77\u79cd\u65cf\u548c\u5b97\u6559\u7684\u6781\u7aef\u5206\u5b50\u3001\u6392\u4ed6\u548c\u611a\u7b28\u7684\u618e\u6068\u58f0\u660e\u7684\u6742\u97f3\uff0c\u6291\u6216\u662f<\/p>\n
v) \u5982\u516b\u6253\u7075\u5317\u533a\u56fd\u4f1a\u8bae\u5458\u6f58\u4fed\u4f1f\u6240\u8bf4\u7684\u201c\u4e16\u7eaa\u91d1\u878d\u4e11\u95fb\u201d\u2014420\u4ebf\u4ee4\u5409\u7684\u4e00\u9a6c\u516c\u53f8\u5f0a\u7aef\uff01<\/p>\n
\u7eb3\u5409\u4e0d\u662f\u6ca1\u6709\u8f6f\u808b\u548c\u5f31\u70b9\u3002\u4f46\u4eb2\u7eb3\u5409\u6d3e\u7cfb\u76f8\u5f53\u6709\u4fe1\u5fc3\u660e\u5929\u7684\u5deb\u7edf\u533a\u90e8\u4e3b\u5e2d\u4f1a\u8bae\uff0c\u53ef\u4ee5\u4e3a\u7eb3\u5409\u6253\u9020\u80dc\u5229\u5f62\u8c61\uff0c\u66f4\u5c06\u4e4b\u52a0\u5195\u4e3a\u65e0\u53ef\u4e89\u8bae\u7684\u5deb\u7edf\u4e3b\u5e2d\u3002<\/p>\n
\u4f46\u4e0a\u8ff0\u4e00\u5207\uff0c\u968f\u7740\u6155\u5c24\u4e01\u76847\u6bb5\u6587\u544a\u8d28\u7591\u7eb3\u5409\u7684\u9996\u76f8\u529e\u516c\u5ba46\u6bb5\u6587\u544a\u800c\u7070\u98de\u70df\u706d\u3002\u6155\u5c24\u4e01\u6587\u544a\u751a\u81f3\u8d28\u7591\u5185\u9601\u4e3a\u4e00\u9a6c\u516c\u53f8\u7684\u8d22\u52a1\u72b6\u51b5\u548c\u5ec9\u6b63\u80cc\u4e66\u7684\u51b3\u5b9a\u3002<\/p>\n
\u5426\u5219\uff0c\u4e3a\u4f55\u6155\u5c24\u4e01\u8981\u6c42\u4e13\u5bb6\u534f\u52a9\u56fd\u5bb6\u603b\u7a3d\u67e5\u53f8\uff0c\u5728\u6700\u77ed\u65f6\u95f4\u5185\u6765\u5b8c\u6210\u4e00\u4e2a\u5b8c\u6574\u548c\u5168\u9762\u7684\u4e00\u9a6c\u516c\u53f8\u91d1\u878d\u62a5\u544a\uff0c\u5305\u62ec\u67e5\u8bc1\u81ea2009\u5e74\u4ee5\u6765\u7684\u4e00\u9a6c\u516c\u53f8\u8d26\u76ee\u3002<\/p>\n
\u4ed6\u66f4\u8981\u6c42\u5c55\u5f00\u821e\u5f0a\u8c03\u67e5\uff08audit forensik\uff09\uff0c\u786e\u4fdd\u4e00\u9a6c\u516c\u53f8\u4ea4\u6613\u6ca1\u6709\u51fa\u73b0\u4efb\u4f55\u91d1\u878d\u53cd\u5e38\u3001\u6307\u79f0\u4e0d\u4f1a\u8c03\u52a8\u516c\u5e11\u6765\u62ef\u6551\u4e00\u9a6c\u516c\u53f8\u548c\u8981\u6c42\u56fd\u4f1a\u516c\u5171\u8d26\u76ee\u59d4\u5458\u4f1a\u4e0d\u5fc5\u7b49\u5f85\u603b\u7a3d\u67e5\u53f8\u7684\u62a5\u544a\uff0c\u53ef\u81ea\u884c\u5c55\u5f00\u72ec\u7acb\u8c03\u67e5\u3002<\/p>\n
\u6240\u4ee5\u516c\u8d26\u4f1a\u4e3b\u5e2d\u62ff\u7763\u8bfa\u5609\u5179\u5170\uff0c\u8981\u542c\u7eb3\u5409\u8fd8\u662f\u6155\u5c24\u4e01\u7684\u8bdd\uff1f<\/p>\n
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