关于提高军队审计工作质量的思考

审计质量是军队审计工作的生命线,直接影响着军队审计的权威性。本文从审计内控制度、审计队伍建设、审计程序执行三个方面分析了影响军队审计质量的因素,从强化审计内部管理、提高审计队伍素质、实行全流程质量控制等方面提出了改善军队审计质量的对策,其中着重论述了从审计方案制定、审计过程实施、审计结果运用到审计问题回访等工作流程中应重点控制的关键环节和工作方法,为提高军队审计工作质量和效率提供了一定的思路。

Audit quality is the lifeline of army audit and it directly influences the authority of army audit. This paper analyzed the ele- ments affecting the quality of army audit from three aspects of internal control system, team building and procedure imple- mentation. In addition, this paper proposed the countermeasures for improving audit quality from the aspects of strengthening audit internal management, improving t audit team competence, and carrying out the quality control of whole process, of which it focused on the critical steps and work methods that should be particular/y controlled during the process of work, including the formulation of auditing program, the implementation of auditing process, the application of auditing results, and the re- turning visit of auditing problems so as to provide certain ideas of improving the quality and efficiency of army audit.