少数民族传统体育非物质文化遗产保护的内部审计策略

Internal Audit Strategy for Protection of Intangible Cultural Heritage of Minority Traditional Sports

从审计角度出发,对少数民族传统体育非物质文化遗产的传承和保护进行了探索。研究发现:为了让少数民族传统体育非物质文化遗产得到全面保护和深度传承,需始终坚持差异性、均衡性、原态性和创新性原则。提出以下审计策略:充分发挥内审风险预防功能;强化专项资金全过程监督意识;积极探索有效的项目资金运行机制;充分发挥内审的全方位控制功能。

In view of audit,the paper probes into the inheritance and protection of the intangible cultural heritage of minority traditional sports.It is found that in order to protect and inherit the intangible cultural heritage of traditional sports of ethnic minorities in an all-round way,we should always adhere to the principles of difference,balance,originality and innovation.The paper proposes the audit strategies such as giving full play to the function of internal audit risk prevention,strengthening the consciousness of supervision in the whole process of special funds,actively exploring the effective operation mechanism of project funds and giving full play to the control function of internal audit.