摘要
结合新形势下国家审计在监督层次、职责界定、监督范围和审计制度的变化,通过完善体制机制、工作范围、方式变革、团队打造、后续整改与成果转化等方面,论述内部审计如何适应新变化发挥经济卫士作用,进一步推动内部审计监督体系的转型升级,促进企业高质量发展。
Combined with the trend in the supervision and administrative levels,definition of responsibility,scope of supervision and audit system of national audit under the new situation,and in terms of improvements of the system mechanism,the scope of work,the modality change,team building,subsequent corrective,achievements transformation and others,this paper discusses how to adapt to the new trend and how to play the role of defender of economy as the internal audit,so as to further promote the transformation and upgrading of its supervision system and facilitate the high-quality development of enterprises.
作者
杨爱丽
YANG Aili(Sinopec Wuhan Audit Center,Wuhan,Hubei 430220,China)
出处
《江汉石油职工大学学报》
2022年第6期98-100,共3页
Journal of Jianghan Petroleum University of Staff and Workers
关键词
新形势
内部审计
经济卫士
new situation
internal audit
defender of economy
role