基于双钻石模型的经济责任审计效能提升探析

Analysis on the improvement of economic responsibility audit efficiency based on the double diamond model

文章阐述了双钻石模型与经济责任审计、审计“两统筹”的关系,深入探讨基于双钻石模型的经济责任审计效能提升路径,从发现阶段的发现问题,到定义阶段的识别问题,再到开发阶段的策略制订,最后到交付阶段的成果展示,详细阐述了各阶段的关键工作,提供了一套系统的框架,以期在“两统筹”背景下,有效提升经济责任审计效能。

This paper expounds the relationship between the double diamond model,economic responsibility audit and audit“two over⁃all plans”,and deeply discusses the path to improve the efficiency of economic responsibility audit based on the double diamond model.From the discovery of problems in the discovery stage,to the identification of problems in the definition stage,to the formulation of strate⁃gies in the development stage,and finally to the presentation of results in the delivery stage,the key work in each stage is elaborated.It pro⁃vides a set of systematic framework to improve the efficiency of economic responsibility audit under the background of“two overall plans”.