铁路购买社会审计服务风险对策的探讨

A Tentative Study on the Risk Control of Purchasing Social Audit Service by the Railway Sector

为解决铁路内部审计人力资源不足与审计任务需求日益增长之间的矛盾,在分析铁路内部审计机构购买审计服务模式的基础上,针对购买社会审计服务在量能、专业能力、审计质量控制、业务沟通、泄密等方面存在的风险,提出铁路内部审计机构购买社会审计服务风险对策,即准确定位内部审计与社会审计的工作目标,通过招投标方式选择高质量的社会审计机构,业务指导和持续监督防范审计质量风险,完善条款明确权责防范合同风险,建立社会审计服务考核评价机制,建立保密约束机制防范信息风险,以保证铁路项目审计业务外包质量。

To solve the contradiction between the shortage of human resources in railway internal auditing and the ever-growing needs for audit tasks, based on the analysis of the mode of purchasing audit services by the railway internal auditing institutions, in view of the risks in the following aspects, such as quantity, professional ability, audit quality control, business communication, and leakage, the paper puts forward some countermeasures for the risk control of railway internal audit institutions purchasing social audit services to ensure the quality of railway project audit outsourcing. These countermeasures include accurately locating the working objectives of internal audit and social audit, selecting high quality social audit institutions through bidding, business guidance and continuous supervision to prevent audit quality risk, perfecting clauses and defining rights and responsibilities to prevent contract risks, establishment of assessment and evaluation mechanism for social audit services, establishing confidentiality mechanism to protect against information leakage risk.