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审计机关肩负着维护国家财政经济秩序、推动完善国家治理、保证经济社会健康发展的重要职责。履行好这一重要职责,离不开审计档案和档案工作。审计档案作为审计监督活动的真实记录,体现和反映着审计机关履行审计监督职能的真实情况,是审计工作不可缺少的一部分。依法管理审计档案,是审计项目管理的重要内容之一。因此,规范档案管理,是提高审计工作质量的内在需要,是防范和规避审计风险的必然要求。
The auditing organs shoulder the important responsibility of safeguarding the national financial and economic order, promoting the improvement of state governance and ensuring the sound development of economy and society. Fulfilling this important duty is inseparable from the work of auditing archives and archives. As a true record of auditing and supervision activities, audit archives reflect and reflect the actual situation of auditing organs in performing their functions of auditing and supervision. They are an indispensable part of audit work. Managing the audit archives according to law is one of the important contents of the audit project management. Therefore, standardizing file management is an inherent requirement to improve the quality of audit work, and is an inevitable requirement for preventing and avoiding audit risk.