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《审计法》第二十九条规定:国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织,应当按照国家有关规定建立健全内部审计制度。各部门、国有的金融机构和企业事业组织的内部审计,应当接受审计机关的业务指导和监督。 不久前,崔建民副审计长在中国内部审计学会第二届第三次理事会上,就如何理解贯彻《审计法》有关内部审计工作的规定作了讲话。 一、如何正确理解《审计法》中内部审计工作的法律地位 《审计法》中关于内部审计的规定,一些同志有不同的理解,崔副审计长指出应该统一到两方面来认识问题。
Article 29 of the Audit Law stipulates that all departments under the State Council and all departments under the local people’s government, state-owned financial institutions and enterprises and institutions should establish and improve an internal audit system in accordance with the relevant state provisions. The internal auditing of various departments and state-owned financial institutions and enterprises and institutions shall be subject to the operational guidance and supervision of the auditing organ. Not long ago, Deputy Auditor General Cui Jianmin made a speech on how to understand and implement the provisions of the “Audit Law” concerning the internal audit work at the Second Session of the Second Session of the Board of Auditors of China Institute of Internal Auditors. First, how to correctly understand the legal status of the internal audit in the Audit Law According to the provisions of the Audit Law on internal audit, some comrades have different understandings. Deputy Auditor General Cui pointed out that we should unify the two issues to recognize the problem.