新时代行政事业单位内部控制审计理论建构

建立与国家治理现代化相适应的内部控制制度体系,是十九届四中全会提出的治理和制度关系的具体体现。在我国行政事业单位内部控制建设和报告法制化、常态化的同时,内部控制审计在理论和政策上尚处于空白。本文结合国家治理理论、内部控制政策和实践,充分发挥我国特殊国情下的审计理论与制度优势,建构了包括目标、主体、内容、标准、程序、报告六大方面的行政事业单位内部控制审计理论体系,即以合规保证和效率提升为目标,以内部审计做主力、社会审计做辅助、国家审计做监督为合力,以建设行为和报告信息为内容,以政策要求和法规条款为标准,以制度测试和系统测试为程序,以揭示问题和提供建议为报告,以期为行政事业单位内部控制审计政策制定及实践应用建立理论基础。

Construction of Internal Control Auditing Theory for Administrative Institutions in the New Era

The establishment of an internal control system that is compatible with the modernization of national governance is a concrete manifestationof the relationship between governance and systems proposed by the Fourth Plenary Session of the 19th Central Committee.As the construction and repor-ting of internal control for administrative institutions in China are normalized and legalized,the internal control audit is still in blank in theory and in poli-cy.Based on the state governance philosophy and internal control policies and practices,as well as making the most of the local audit theory and institu-tional advantages,the paper constructs an internal control auditing theory system,which includes objectives,subjects,contents,standards,proceduresand reports.That is,aiming at legitimacy guarantee and efficiency promotion;making internal audit,social audit and state audit joint efforts;taking con-struction behavior and reporting information as contents,using policies and regulations as standards,performing institutional testing and system testing as procedures,reporting problem disclosure and management suggestions.It aims to provide theoretical basis for policy-making and practical-application ofinternal control audit for administrative institutions.