审计全覆盖视角下的政府审计与内部审计联动研究
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摘要
当前我国的审计监督体系由政府审计、内部审计和社会审计组成,形成了"三位一体"的审计监督模式。但是审计机关在时间安排、人员配备、计划统筹、物资保障、审计技术应用等许多方面都存在着一定的局限性。内部审计是一种独立客观的审计活动,如果政府审计将内部审计的资源和成果利用起来,作为审计全覆盖的手段,与政府审计形成资源共享,相互借鉴的监督合力,那将进一步完善审计监督体系。目前,两种审计监督作用的联动路径尚未建立完善,本文根据当前政府审计与内部审计的现状及差距,分析影响两者联动的主要因素。最后尝试性地提出一些举措和建议,希望审计全覆盖能够进入一个全新的阶段。
At present, China's audit supervision system consists of government audit, internal audit and social audit, forming a "threein-one" audit supervision model. However, audit institutions have certain limitations in many aspects such as time schedule, staffing,planning and coordination, material security, and application of auditing technology. Internal auditing is an independent and objective auditing activity. If the government audits use the resources and results of internal auditing as a means of full coverage of auditing,and form a resource sharing with the government auditing and mutual reference, the auditing supervision will be further improved.system. At present, the linkage path between the two audit supervision functions has not been established. Based on the current status and gaps of current government audit and internal audit, this paper analyzes the main factors affecting the linkage between the two.Finally, I tentatively put forward some initiatives and suggestions, and hope that the full coverage of the audit can enter a new stage.
At present, China's audit supervision system consists of government audit, internal audit and social audit, forming a "threein-one" audit supervision model. However, audit institutions have certain limitations in many aspects such as time schedule, staffing,planning and coordination, material security, and application of auditing technology. Internal auditing is an independent and objective auditing activity. If the government audits use the resources and results of internal auditing as a means of full coverage of auditing,and form a resource sharing with the government auditing and mutual reference, the auditing supervision will be further improved.system. At present, the linkage path between the two audit supervision functions has not been established. Based on the current status and gaps of current government audit and internal audit, this paper analyzes the main factors affecting the linkage between the two.Finally, I tentatively put forward some initiatives and suggestions, and hope that the full coverage of the audit can enter a new stage.
引文
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[3]刘家义.论国家治理与政府审计[J].中国社会科学,2012,(6).
[4]尹平.政府审计理论与实务[M].北京中国财政经济出版社,2008.
[5]王晓丽.政府审计应如何处理与内部审计的关系[J].会计之友,2009,(5).
[6]王军法,汤怀.浅谈政府审计对内部审计成果的借鉴[ED/OL].www.audit.gov.cn,2011-11-24.
[7]王子明,秦之泰.国家审计与内部审计结合机制探索[J].中国内部审计.2014(1).
[8]毕秀玲,郭骏超.我国国家审计与内部审计互动关系研究[J].中国内部审计,2015(5).
[9]张银.治理导向下的内部审计与国家审计关系研究[D].中国硕士博士论文文库,2014.