内部审计成果利用问题研究——基于政府审计视角

随着全国内部审计工作座谈会的召开,内部审计的地位不断上升,这为内部审计机制完善和审计成果质量提升创造了有利条件。内部审计作为我国审计监督体系中的重要组成部分,与政府审计密切相关,积极完善内部审计制度,有利于内部审计成果更好地服务于政府审计。本文基于政府审计视角,在明确内部审计成果对政府审计有积极作用的基础上,分析发现内部审计成果的可靠性、完整性和成果质量对政府审计在内部审计成果的利用上有一定影响。据此,本文分别从制度规范、信息技术、培训交流三个方面为提高内部审计成果利用效率提出相关对策和建议。

Research on the Use of Internal Audit Results--From the Perspective of Government Audit

With the convening of the National Internal Audit Work Symposium,the status of internal audit has continued to rise,which has created favorable conditions for improving the internal audit mechanism and improving the quality of audit results.As an important part of China's audit supervision system,internal audit is closely related to government audit.Actively improving the internal audit system is conducive to better internal audit results serving government audit.Based on the government auditing perspective,this paper makes clear that the internal audit results have a positive effect on government audits,and finds that the reliability,integrity,and quality of internal audit results have a certain effect on the use of internal audit results by government audits.Based on this,this article proposes relevant countermeasures and suggestions for improving the efficiency of the use of internal audit results from three aspects:system regulation,information technology,and training exchange.