内部审计在惩治和预防腐败体系中的地位和作用

The status and function of internal audit in the system of punishing and preventing corruption

主要阐述内部审计在惩治和预防腐败体系工作中的独特性和重要和作用以及如何发挥内部审计在惩治和预防腐败体系工作中的作用三方面进行阐述，说明强化内部审计监督在惩治和预防腐败体系中的地位和作用对完善反腐倡廉体系建设意义重大。

This article mainly includes three parts： the uniqueness and important role of internal audit and how it work in the system of punishing and preventing corruption. Demonstrates that Strengthen internal audit supervision have great significance.