审计机关指导与监督内部审计工作研究———以云南省为例
  
DOI:
中文关键词:  审计机关;内部审计工作;指导与监督;问题与建议
英文关键词:government audit institutions; internal audit; guiding and supervising; problems and suggestions
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作者单位
朱锦余1 王金厂2 李冬青2 余秋宏1 黄晓颖1 刘鲲鹏1 陈静1 1.云南财经大学会计学院 2.云南省审计厅内部审计指导中心 
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中文摘要:
      《审计署关于内部审计工作的规定》(2018)专章规定了审计机关如何指导与监督内部审计工作。本文综合运用文献研究、经验分析、问卷调查等方法,在系统梳理审计机关指导与监督内部审计工作相关法规演进及规律的基础上,分析了审计机关指导与监督内部审计工作的理论依据;总结了云南省审计机关近年来指导与监督内部审计工作的基本做法与经验、取得的成绩和存在的问题;结合内部审计机构提供的相关数据和我们所做的问卷调查结果,概括了内部审计机构期望得到审计机关指导与监督的主要内容。结合国家相关法规的最新要求和实践发展趋势,本文最后提出了审计机关指导与监督内部审计工作的改进建议,为审计机关更好地做好相关工作提供参考。
英文摘要:
      The Regulations on Internal audit of the National Audit Office of the People's Republic of China (2018 stipulates how government audit institutions (GAD) guide and supervise internal audit. Based on the methods of literature research, empirical analysis and questionnaire survey, this paper firstly systematically sort out the evolution of laws and regulations related to the guidance and supervision of internal audit by GAI in China, and secondly theoretically analyzes the basis for the guidance and supervision of ternal audit by gal. Thirdly, based on the practice of guiding and supervising internal audit work by GAI in Yunnan Province in recent years, this paper analyzes and summarizes the related basic practices and experiences, the main achievements and existing problems. Fourthly, combining with the relevant data reported by internal audit institutions and the results of the questionnaire survey, the paper summarizes the contents of guidance and supervision of GAI expected by the internal audit institutions. Finally, combining with the latest requirements of the relevant laws and regulations and practical development trends in China, this paper puts forward some improvement suggestions for GAL. This can provide reference GAI to do a better practice in related works.
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