行政事业单位内部审计实地调查研究

为了进一步了解行政事业单位内部审计的现状和实际存在的问题,本文对浙江省行政事业单位内部审计情况进行了抽样调查。调查发现,只有少数单位设立了独立的内部审计机构,内部审计人员中专职人员的比例只有三分之一。调查还发现,行政事业单位内部审计主要是以传统审计为主,审计方法以事后审计为主,电算化审计普及率较低,内部审计的职能和作用还未得到充分发挥。

Field Survey and Study on Internal Audit of Administrative and Institutional Units

A survey has been conducted in order to further find out the current situation of the internal audit of administrative and institutional units and its actual problems, which shows that only small parts of the units have established independent internal auditing organizations and there is only one-thied of full-time internal auditors in the administrative and institutional units. Moreover, the survey also shows that the internal audit of administrative and institutional units is still characterized by the traditional audit, post audit and low rate of computerized audit, which results in the fact that the internal audit cannot function well and play an important role in the administrative and institutional units.