变更实施主体工程项目移交审计探析

Probe into handover audit of main projects with change of implementing unit

介绍了永定河综合治理与生态修复组织开展变更实施主体工程项目移交审计工作的背景、必要性、工作规程,结合永定河实践,总结了移交审计的主要经验做法,分析了移交审计发现的问题及存在的风险。从深化内部审计成果运用出发,探讨变更实施主体工程项目移交审计工作如何开展,切实落实问题应对策略,厘清权责,规避风险,以推进移交工作顺利进行,保障企业健康稳定发展。

Introductions are made on the background,necessity and working procedures of handover audit of main projects with change of implementing unit in the Yongding River comprehensive governance and ecological restoration.It summarizes experiences and practices of handover audit,and analyzes the key issues and risks.From the angle of applying internal audit results,discussion focuses on how to proceed to handover audit with change of implementing unit,work out strategies for response,clarify rights and responsibilities and avoid risks,so as to smooth the progress of handover and ensure healthy and stable development of the enterprise.