央企内部审计在国家审计全覆盖工作中的作用

The Role of Internal Audit of Central Enterprises in the Full Coverage of National Audits

央企,即中央企业,是由中央政府监督管理的国有企业。在国家审计全覆盖的要求下,央企作为一个重要的覆盖对象,其较大的经济体量和复杂的资产状况给有限的审计资源带来了挑战。本文通过分析国家审计全覆盖工作的难点,寻找与央企内部审计工作的契合点,探寻央企内部审计可以在审计全覆盖中发挥的作用,以及实现这些作用的途径。

Central enterprises,that is,central enterprises,are state-owned enterprises supervised and managed by the central government.Under the requirements of full coverage of state audits,central enterprises as an important coverage object,their large economic volume and complex asset conditions have brought challenges to limited audit resources.This paper analyzes the difficulties of the national audit full coverage work,finds the point of integration with the internal audit work of central enterprises,explores the role that the internal audit of central enterprises can play in the full coverage of audit,and the ways to achieve these effects.