行政事业单位内部控制审计问题及对策分析

Problems and Countermeasures of Internal Control Audit in Administrative Institutions

内部控制审计是对单位内部控制的建立和运行进行监督和评价的有效手段之一,对提高内部控制的落实和控制水平发挥重要作用。通过对行政事业单位内部控制审计的意义、存在问题加以分析,探析提高内部控制审计的有效措施。

Internal control audit is one of the effective means to monitor and evaluate the establishment and operation of internal control, which plays an important role in improving the level of implementation and control of internal control. Through the analysis of the significance and problems of the internal control audit of the administrative institutions, this paper analyzes the effective measures to improve the internal control audit.