政府审计利用内部审计资源的必要性研究——基于PAC理论

A Study on the Necessity of Government Audit's Utilization of Internal Audit Resources——Based on PAC theory

审计全覆盖的提出使得审计需求扩大、项目增多、规模变大、难度加大,然而目前政府审计存在审计力量不足,审计资源有限。因此,要想取得较好的审计结果,必须充分发挥和调动内部审计的积极性,依靠内部审计资源来实现目的。审计全覆盖的提出使得审计需求扩大、项目增多、规模变大、难度加大,然而目前政府审计存在审计力量不足,审计资源有限。因此,要想取得较好的审计结果,必须充分发挥和调动内部审计的积极性,依靠内部审计资源来实现。

The full coverage of auditing makes the audit demand expanded,the project increases,the scale becomes larger and the difficulty is increased.However,there are insufficient audit power and limited audit resources.Therefore,in order to achieve better audit results,we must give full play to and mobilize the enthusiasm of internal audit,relying on internal audit resources to achieve.