基于二次开发的审计成果综合再运用——市级电网公司内部审计业务实践

Comprehensive Reuse of Audit Result Based on Its Redevelopment——The Practice of Internal Audit Business of Municipal Power Supply Company

审计成果是审计工作的产品,审计成果运用的效果直接反映审计工作的价值。原始审计成果是针对单个审计事项提出的建议或意见,因此成果的运用停留在就项目说事、就事说事的初级阶段;运用效果局限在查错纠弊、减少损失浪费等微观层面,造成了审计资源的闲置和浪费。文章基于审计工作实务,探索如何将原始审计成果进行整合、提炼,建立成果间的沟通、联系,以求动态、系统、立体地反映经营过程中出现的倾向性、普遍性问题,从体制、机制上根源性地解决审计中发现的问题,实现审计成果运用由微观领域向宏观领域的转变,最大限度地发挥审计效益。

The audit result is the product of audit work, and its using effect directly reflects the value of audit. The original audit result is the suggestions only to individual audited program, so the use of it stays merely in a beginning stage where the only concern is the audited program and the auditing resource is left unused, even wasted because the use of the audit result is only limited in micro level such as finding and correcting mistakes, reducing loss and waste etc. Based on audit practice, this thesis explores how to in- tegrate and refine the original audit result, establish the communication and connection between audit re- suits, so as to reflect the prevailing problems in the business running process dynamically, systematically and thoroughly. This is to solve the rooted problems about the system and mechanism found in the audit, to transfer the reuse of audit result from micro domain to macro domain, and to exert the benefits of audit to the greatest extent.