国家审计视角下审计风险防控研究

Research on the Prevention and Control of Audit Risk from the Perspective of National Audit

新时代背景下,国家审计机关面临前所未有的挑战,履职过程中很多因素均可能导致审计失败,进而引发一系列的审计风险,对国家监督机制的运作造成负面影响。针对这一现象,国家审计机构有必要根据审计风险的新特征制定有针对性的应对方案,对审计风险的表现形式进行科学研判,合理配置审计资源,统筹推进审计计划,建立健全审计机构风险保障机制以及管理体系,最大程度的规避审计风险,避免对国家审计机构造成冲击。在新时代,国家审计机构的定位和使命有所调整,面对的形势也发生变化,需要应对的审计风险更加复杂,审计实践中国家审计人员如何提高履职能力,增强风险感知的预见性、敏锐性和时效性是目前审计机关积极面对和亟待解决的问题。

In the context of the new era,national audit institutions are faced with unprecedented tasks and challenges,and the audit risks caused by any uncertainty in the course of performing their duties will affect the effective operation of the national supervision system.Under the background of new era,the national audit institutions to put forward the new audit risk with strategic vision and strategy,analysis in the audit plan as a whole,auditing,the audit risk to the resource configuration forms,build risk management audit institutions operating mechanism and guarantee mechanism,prevent dissolve the audit risks to bring the negative impact of the national audit authority.Under the new situation,new orientation,new mission,the national audit work face and deal with the great changes of audit risk,presents many new characteristics,national audit practice how to improve the ability of rite,enhance predictability of risk perception,sharpness and timeliness is currently actively face the problem to be solved and the audit authority.