全覆盖背景下国家审计与内部审计发挥合力探讨

Discussion on the Exertion of the Joint Efforts of State Audit and Internal Audit Under the Background of Full Coverage

内部审计是审计监督的重要渠道,对实现审计全覆盖、促进经济高质量发展具有十分重要的意义。但目前我国内部审计工作还存在人员专业素质偏低、质量参差不齐等问题,未能充分发挥内部审计的作用。论文从完善内部审计制度、建立国家审计与内部审计协调联动机制、加强培训交流等实现路径出发,提出了国家审计与内部审计发挥合力,提高审计效能的具体措施与对策。

Internal audit is an important channel of audit supervision,which is of great significance to achieve full coverage of audit and promote high-quality economic development.But at present,there are still some problems existing in China's internal audit work,such as the low professional quality of personnel,the uneven quality and so on.The role of internal audit cannot be fully exerted.Starting from the realization paths,such as improving the internal audit system,establishing the coordination and linkage mechanism between the state audit and the internal audit,strengthening the training exchange and so on,the paper puts forward the specific measures and strategies for the exertion of the joint efforts of state audit and internal audit to improve the audit efficiency.