海关内审发展变化及对策研究

On Development of the Customs Internal Audit and Counter Measures

海关内部审计工作经过了15年的变化发展,已经逐渐地融入到海关的各项改革当中,与改革同步,与风险同在,使我们的权力制约更加有效,使我们的工作更加有序,使我们的队伍更加健康。当前海关内部审计主要存在宏观性战略审计的思考和实践不足、内审方向校准不够及时、信息化和科技化的监督手段还不够充分三个方面的问题。推动海关内审工作进一步向前发展需要四个方面的工作:树立战略型内审监督理念和思维模式、完善与海关改革与发展相适应的内审监督体制、建立以风险为导向的内审工作模式、培育专家型的内审监督队伍。

After 15 years of evolution, Customs internal audit has been gradually inte- grated into various Customs reforms. Synchronized with the reforms and risks, it effectively restricts our power and helps regularize customs operation and build a more competent staff team. At present, the Customs Internal Audit has the following three chief problems, inade- quate macroeconomic strategy thinking and practice, procrastinated shift of internal audit fo- cus and insufficient application of IT. Customs internal audit has to adopt the following four measures for further its development： establishing strategic conception, improving internal audit system which is compatible to the customs reform and development, building the risk-- oriented mode of internal audit, and fostering internal audit experts.