| 审计机关指导和监督内部审计工作路径研究 |
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| 引用本文： | 徐国平,杨丹妮,李伟.审计机关指导和监督内部审计工作路径研究[J].江苏商论,2020(4):121-123. |
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| 作者姓名： | 徐国平 杨丹妮 李伟 |
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| 作者单位： | 大连海事大学 航运经济与管理学院,辽宁 大连,116026 |
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| 基金项目： | 中央高校基本科研业务费专项资金资助项目——大连海事大学发展战略与高等教育研究3132019309 |
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| 摘 要： | 本文在论述审计机关指导监督内部审计工作理论基础与法律依据的基础上,分析了目前我国党政机关、事业单位以及国有企业(含金融机构)内部审计工作现状。指出审计机关指导监督内部审计工作所面临的新挑战,进而提出审计机关指导监督内部审计工作优化路径,实现审计合力。
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| 关 键 词： | 审计机关 内部审计 指导监督 |
Research on the Auditing Agency's Guidance and Supervision of Internal Audit Work Path |
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| Xu Guoping,Yang Danni,Li Wei.Research on the Auditing Agency's Guidance and Supervision of Internal Audit Work Path[J].Jiangsu Commercial Forum,2020(4):121-123. |
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| Authors: | Xu Guoping Yang Danni Li Wei |
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| Institution: | (School of Shipping Economics and Management,Dalian Maritime University,Dalian 116026,Liaoning) |
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| Abstract: | On the basis of discussing the theoretical and legal basis for the audit institutions to guide and supervise internal audit work,this paper analyzes the current status of internal audit work in China's party and government departments,institutions and stateowned enterprises(including financial institutions).It points out the new challenges faced by audit institutions in guiding and supervising internal audit work,and then proposes that audit institutions guide and supervise the internal audit work to optimize the path and achieve audit synergy. |
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| Keywords: | auditing agency internal audit guidance and supervision |
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