随着部队建设的快速发展,作为惩治和预防腐败体系重要组成部分的内部审计,已由传统的财务收支审计逐步向管理审计、效益审计拓展转型,并具备了预防、揭示、抵御经济运行中的各种矛盾和“病害”的功能。因此,有效开展内部审计在部队长远发展、健康发展中的重要作用已经凸显,已成为经济运行中一个重要的“免疫系统”。 With the rapid development of army building, internal audit, as an important part of the system of punishing and preventing corruption, has been gradually transformed from traditional financial revenue and expenditure audits to management audits and efficiency audits, and has the functions of preventing, revealing and resisting the economic operation The various contradictions and “disease ” function. Therefore, the important role of internal audit in effectively carrying out the long-term development and healthy development of the military has become prominent and has become an important “immune system ” in economic operation.