内部经济责任审计探析

Discussion of Internal Economic Responsibility Audit

《党政主要领导干部和国有企业领导人员经济责任审计规定》明确地指出内部审计机构对本部门和单位的内部管理领导干部经济责任进行审计。如何更好地开展内部经济责任审计是内部审计机构和内部审计人员面临的一项重要课题,笔者结合审计工作实际,通过对内部经济责任审计面临的难点问题的分析,进而提出了消解内部经济责任审计操作疑惑的对策。

Major leading cadres of party and Government and State-owned enterprise leader＇s economic responsibility audit personnel provisions point out clearly that internal auditing institution is auditing economic responsibility of the internal man-agement leading cadres of the departments and units. How to carry out internal financial responsibility auditing better？ It is an important topic that internal auditing institution and auditors are facing now. This paper combines the author＇s own practical experience, through the analysis of the difficulties facing by the internal economic responsibility audit; the author put forward some to solve internal economic responsibility auditing operation problems.