公共部门内部审计工作模式创新研究——基于业务生命周期理论

Research on Innovation Mode of Internal Audit in Public Sectors Based on Business Lifecycle Theory

当前,社会经济发展和技术发展使得内部审计工作迎来了黄金的发展期。以公共部门内部审计工作为切入点,通过剖析内部审计的特点及其在新时代的转型,以现代风险导向审计的思路为抓手,结合对公共部门业务生命周期的梳理,提出需要在公共部门业务发展的不同阶段分别进行有针对性的内部审计工作模式创新。据此提出鼓励创新、灵活评价模式,组织协同、内控抓手模式,绩效评价、组织增值模式以及政策导向、结果创新模式等四类创新性内部审计工作模式。

With the development of economy and technology in the intelligent age,internal audit has been ushered in a golden period of development.This paper takes the internal audit of public sector as the entry point,analyzes the characteristics of internal audit and its transformation in the new era,takes the idea of modern risk-oriented audit as the starting point,and combines with the sorting out of the business lifecycle of public sector,and proposes the need to carry out targeted innovation of internal audit working mode in different stages of the development of public sector business.Based on this,four innovation internal audit working modes are proposed,namely,Encouraging innovation and flexible evaluation,organization coordination and Internal control,performance evaluation and organization incremental,policy guidance and result innovation,which have made beneficial exploration to improve the quality of internal audit work,promote the solution of public sector problems,and help the development of public utilities.