关于政府审计利用内部审计成果问题的探讨

Research on the use of internal audit results in government audit

内部审计是我国审计监督体系的重要组成部分,是政府审计实现审计全覆盖的重要抓手,政府审计能否合理利用内部审计成果关系到我国审计系统监督效能的发挥。文章重点分析了内容、可靠性、质量以及政府审计的利用效率四个因素对内部审计成果利用的影响,并从五个方面针对加强政府审计对内部审计成果的运用提出建议,分别是推进内部审计高质量发展、完善内部审计体制机制、加强审计机关对内部审计的指导和监督、发展大数据审计技术以及健全相关制度规范。

Internal audit is an important part of China's audit supervision system,and it is an important starting point for government audit to achieve full audit coverage.Whether government audit can make rational use of internal audit results is related to the performance of China's audit system supervision.This paper focuses on the analysis of the impact of content,reliability,quality and utilization efficiency of government audit on the utilization of internal audit results.Suggestions are put forward from five aspects,which are to promote the highquality development of internal audit,improve the internal audit system and mechanism,strengthen the guidance and supervision of audit institutions on internal audit,develop big data audit technology and improve relevant systems and norms.