国家审计与内部审计协同研究

国家审计和内部审计在国家治理和公司治理中,由于各自优势的不同,各自发挥着同样重要的作用。在审计全覆盖的背景下,两者的协同联动是整合审计资源,减少资源重复浪费,提高国家审计效率效果的必然选择。本文以协同理论为基础,通过分析国家审计和内部审计的内涵,从政策角度出发探讨了目前我国协同联动的主要形式以及存在的问题,认为破除技术手段的制约和提升内部审计独立性是实现协同联动的必要基础。

Research on National Audit and Internal Audit Collaboration

National audit and internal audit play different but equally important roles in national governance and corporate governance due to their respective advantages.In the context of full audit coverage,the synergy between the two is to integrate audit resources and reduce resources.The inevitable choice to repeat waste and improve the efficiency of national auditing.Based on the theory of synergy,this paper analyzes the connotation of national audit and internal audit,and explores the main forms and existing problems of China's synergy linkage from a policy perspective.It is considered that breaking the constraints of technical means and improving the independence of internal audit is to achieve synergy Necessary foundation for linkage.