全覆盖背景下审计机关对内部审计指导监督探析

A Study on the Guidance and Supervision to Internal Audit from Audit Institutions under the Background of Full Audit Coverage

审计机关指导监督内部审计是国家法律制度赋予的权力和责任。审计全覆盖是新常态下国家审计工作的重要战略目标,也是全面发挥审计职能作用的迫切需要。按照国家对内部审计工作的新要求,本文分析了审计全覆盖背景下审计机关对内部审计进行指导监督的时代意义,并配合网站勘察统计深入分析了内部审计指导监督中存在的问题与原因,从法律完善、信息共享、形式创新和人才培养等方面提出了加强内部审计指导监督的建议,让内部审计展现新作为,以更好地适应新形势的发展需求,促进实现大审计多维监督体系,实现审计全覆盖的愿景。

It is the right and responsibility empowered by national laws that audit institutions guide and supervise internal audit.Full audit coverage is an important strategic target of national auditing work under the new normal,and is also the pressing need that audit really plays its function.According to the new demands on internal audit,this paper states the era significance of guiding and supervising internal auditing work in the context of full audit coverage.It deeply analyzes the existing problems during guiding and supervising work by questionnaire survey and website statistics,makes deep analysis on the causes of these problems and puts forward relevant solving ideas and methods from the aspects of laws perfecting,information sharing,form innovating and talents cultivating,furthermore,these helps internal audit to show a new look,adapt to the developing requirement well,promote realizing a multi-dimensional auditing supervision system and finally realize the vision of full audit coverage.