关于在铁路行业开展前瞻性审计的几点思考

Thoughts on the Development of Prospective Audit in Railway Industry

介绍前瞻性审计的相关定义以及历史背景,结合铁路行业的实际情况,分析前瞻性审计在铁路行业开展的特点以及不足,提出在铁路行业开展前瞻性审计需要进一步在时效性、审计质量、信息化、人才队伍建设等四个方面进行优化的思路。

With the introduction of the definition and historical background of prospective audit, this article analyzes the characteris- tics and deficiencies of the prospective audit in the railway industry according to the reality. In the result, the thoughts on the opti- mization of prospective audit in railway industry are proposed from four aspects： timeliness, audit quality, information technology and team building.