对内部审计方式改为“参与式审计”的探讨

A Probe in the Change from "Inside Audit" to "Participated Audit

在不同的历史时期,审计的职能、审计的重点是不同的。我国自开展内部审计以来,经历了由社会主义计划经济到社会主义市场经济的转变。这种经济体制的转变,给内部审计带来了良好的发展机遇,同时也带来了严峻的挑战,迫切需要内部审计工作调整思路,由过去的单一监督职能向管理、服务转变。随之相适应的审计工作方式也要以参与单位经济管理活动的全过程来代替过去在经济业务终结时的把关守点式审计,提高审计的广度和深度,降低单位经济活动的风险。

During the different historical periods, the function and focus of audit are different. Our 'inside audit' has experienced the change from socialist-planned economy to socialist-market economy since its beginning. This change of economic system supported a good developing chance and a hard challenge for 'inside audit', which needs to change the idea of 'inside audit', that is to say, the work of audit must be changed from the old and single regulation function to function of management and service. Of course, the pattern of audit work also needs to be changed from taking part in the whole management activities of the unit to checking-pattern at the end of economic activities. Only by this, we can improve the width and depth of our audit and lower the risk of economic activities of the unit.