探析合同签约前审计存在的问题及解决对策

Analysis on the Audit Problems before Signing the Contract and Countermeasures

文章从合同签约前审计存在的问题入手,剖析了产生问题的主客观原因,辨析了内部审计独立性与运营责任,提出了关键环节抽样测试、注重后续审计、构建监督文化体系等解决对策。

The article, from the perspective of the audit problems before signing the contract, analyzes the subjective and objective causes of the problems, analyzes the internal audit independence and operational responsibility, and puts forward countermeasures including key link sampling test, paying attention to the follow-up audit, building a cultural system of supervision and so on.