关于内部审计整改存在的问题与对策思考

On Internal Audit Rectification Problems and Countermeasures

文章结合部门内部审计工作的实际,就当前落实内部审计整改中存在的理论和实践中的突出问题进行了深入分析,并从被审计单位、督促审计整改的责任部门以及内部审计的体制和机制等角度,剖析了问题产生的原因,提出了一些解决问题的对策和建议。

The crucial issues of theory and practice should be profoundly analyzed in terms of internal audit and audit rectification, so the author combines departments＇ actual work of internal audit to research it. The causes of these issues are analyzed from different perspectives, such as, the auditees, the responsible departments of the audit rectification and the system and mechanism of internal audit. This paper also puts forward some countermeasures and suggestions to solve the problems.