内部审计“三个区分开来”与容错纠错机制的建立

A Brief Discussion on how to Grasp the “Three Separates” in Internal Auditing to promote the Establishment of Fault Tolerance and Error Correction Mechanism

本文基于内部审计如何理解习近平总书记提出的"三个区分开来",对如何践行容错纠错机制、如何调整审计理念进行思考,主要阐述了当前面临的形势和困难,新常态下对内部审计的新要求、工作思路和方向,践行容错纠错机制的新理念等内容。

The paper＇s discussion on internal auditing is based on how to understand the ＂three separates＂ put forward by General Secretary Xi Jinping, how to implement the mechanism of fault tolerance and error correction, and how to adjust the auditing theory. The paper mainly expounds the current situation and challenges, the new demands, work mentality and direction of internal auditing under the New Normal, implementing the mechanism of fault tolerance and error correction in internal auditing, etc.