消防部队内部审计有效性问题研究

The Problems with the Internal Audit's Effectiveness and the Measures in Fire Forces

消防部队内部审计工作取得了一些成效,但仍然存在着诸多薄弱环节。应充分认识公安消防部队内部审计工作的重要意义,向事前和事中审计转变,确保审计的独立性,提高审计人员业务素质和发挥社会审计力量作用,建立健全内控制度,坚持审计公告和审计结果运用制度,以为公安消防部队又好又快地发展创造良好的监督环境,提供强有力的审计保障。

The audit work of fire forces is an independent economic supervisory activity, which ensures every work to go smoothly. It exerts positive influences in maintaining the economic discipline, in improving the financial manage- ment, and in enhancing a macro - regulation and improving an economic efficiency. Although the Internal audit work of fire department has paid off, there still exists some weakness. Therefore, to enhance the effectiveness of the inter- hal audit in fire forces remains a significant work as a healthy environment and to provide a strong audit well as a systematic project requiring us to understand to create guarantee.