对事业单位内部审计现状的思考

Study on Status of Internal Audit Institutions

事业单位内部审计具有监督、控制、评价、服务的职能,通过有效实施内部审计可以证实单位财务收支是否真实、合法和完整,保证单位资产的安全、合理和有效使用,是促进单位建立健全内部约束机制、维护财经法规和单位规章制度得以贯彻落实的必要保证。然而在实际工作中,事业单位的内部审计还存在着如认识不足、机构不健全、人员素质不高、审计结果运用效果不好等问题,如何正视问题、分析原因、提高内部审计工作质量是内部审计人员应该着重思考和研究的重要课题。文中从事业单位内部审计工作的重要性、当前现状和如何提高三个维度进行了思考。

Internal audit institution has supervision, control, evaluation, functional services, through the effective implementation of the internal audit unit can confirm that the financial accounts are true, legitimate and complete, to ensure that the assets of the unit safe, rational and effective use is to promote the establishment of a sound internal units binding mechanism, maintaining financial regulations and the rules and regulations to implement the necessary guarantees. However, in practice, internal audit institutions still exist, such as lack of knowledge, institutions are not perfect, personnel quality is not high, ineffective use of audit results and other issues, how to address the problem, analyze the causes and improving the quality of internal audit work is internal the auditor should focus on important issues to think and research. In this paper, the importance of internal audit institutions from the current situation and how to improve the three dimensions were thinking.