铁路加强内部控制审计的必要性和对策

Necessity and countermeasures of strengthening railway interior control auditing

内部控制是组织经营活动中必不可少的政策和程序,健全、完善的内部控制离不开内部审计的监督和评价。在分析铁路企业加强内部控制审计的现实意义、内部控制的现状和局限性的基础上,阐述加强完善铁路企业内部控制审计的对策:坚持监督与服务的有机统一,推进审计工作制度化、法制化建设,突出内部控制审计重点,注重实质性测试,加强审计人员执业素质。

Interior control is necessary policy and program in operation activities, complete and perfect interior control can＇t do without supervision and evaluation of interior auditing. On the base of analyzing realistic significance of strengthening interior control auditing in railway enterprises, the situation and limitation of interior control, the article expounds countermeasures of strengthening and perfecting interior control auditing in railway enterprises： to persisting in integrating supervision with service, to push auditing become institutionalized and legalized, to make the focal points of interior control auditing stand out, to pay attention to the substantive tests and to strengthen auditors＂ practice of quality