| 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. |
