政府审计加强对内部审计的指导与监督

Government Audits Strengthen Internal Audit Guidance and Oversight

本文从法律依据和现实要求角度分析了政府审计指导和监督内部审计工作的必要性,同时指出内部审计与政府审计在职责和结果应用上有着相似性。现阶段内部审计所存在的问题,一部分是由于政府审计机关对内审工作的重要性和职责沟通的认识不足造成的。本文研究了相关案例,认为通过完善审计整改制度,能更好地实现审计全覆盖,优化审计资源配置。

This paper analyzes the necessity of government audit guidance and supervision of internal audit work from the perspective of legal basis and realistic requirements.It also points out that internal audit and government audit have similarities in the application of duties and results.Part of the problems in internal audit at this stage are due to the lack of awareness of the importance of internal audit work and the communication of duties.This paper studies the relevant cases and believes that by perfecting the audit rectification system,it can better realize the full coverage of auditing and optimize the allocation of audit resources.