国有企业内部审计整改的问题与应对措施

作为审计工作程序中的重要组成部分,审计整改既是展现审计成果的重要抓手,又是体现审计价值的方式之一。审计整改关乎企业内部审计的作用能否正常发挥,关乎企业治理、风险管理、内部控制等各项管理的质量能否有效提升。但当前,我国国有集团企业的审计整改存着许多影响审计效能提升的问题。论文研究了新时代审计整改的内容,分析了当前国有企业内部审计需要整改的问题,探究其应对措施,以期推进整改工作的顺利进行与整改效果的有效提升。

Problems and Countermeasures of Internal Audit Rectification in State-Owned Enterprises

As an important part of audit work procedure,audit rectification is not only an important way to show audit results,but also one of the ways to reflect audit value.Audit rectification is related to whether the role of internal audit can play normally,and whether the quality of enterprise governance,risk management,internal control and other management can be effectively improved.But at present,there are many problems that affect the improvement of audit efficiency in the audit rectification of China's state-owned group enterprises.This paper studies the content of audit rectification in the new era,analyzes the problems that need to be rectified in the current internal audit of state-owned enterprises,and probes into the countermeasures,so as to promote the smooth progress of the rectification work and the effective improvement of the rectification effect.