甘肃省大型审计项目组织方式创新实践与改进研究

Study about Innovative Practice and Improvement on Organization Mode of Large-scale Audit Project in Gansu Province

当前,随着党和政府对国家审计要求的提高和社会公众对国家审计的期望日益增强,国家审计介入国家治理的程度加深,大型审计或审计调查项目逐步呈现出常态化的趋势,对审计组织管理工作带来了挑战,传统的审计组织方式已不适应现代审计形势发展的要求。本文总结了近年来甘肃省大型审计项目组织方式的创新实践,探索了扁平化管理、矩阵型组织、强化组织领导、创新审计组的组织方式以及审计外包,并针对实践中存在的问题提出了建立大型审计项目省级人财物统一管理制度、指挥控制管理中心、审计组组长(主审)库制度、引入外部力量参与机制等改进设想。

Currently, the party and the government propose more requirements, the public increase more expecta- tions, and audit actively participate in national governance. All those results in large-scale audit project or audit in- vestigation project gradually become new normalization in audit areas. It has great significance to innovate audit or- ganization of. large-scale audit program for improving audit efficiency and playing audit immune system function on higher levels. In recent years, the practice shows that traditional audit organization no longer meets the require- ments of development and change of modern audit. In addition, from the point of view on improving the perform- ance of audit institutions, it also has very important theoretical significance to research audit organization. This is- sue summarizes the related practice of audit organization in large project of Gansu Province in recent years, ex- plores some new audit organizations, such as fiat organization, matrix organization and audit outsourcing, and also presents some improvement ideas based on the problems in practice.