审计问题整改是审计工作的重要组成部分,是提高审计成果利用水平、实现审计目的的重要途径,也是发挥审计“免疫系统”功能的重要环节。在实际工作中,审计问题整改是否到位、有效,一直是制约审计作用发挥的难题,部分问题屡查屡犯的情况依然突出,这与对审计意见建议落实整改工作不够重视,效果不明显有一定的关系。这些情况已制约了审计作用的发挥,审计权威性也受到挑战。随着依法治企的不断深化,内控制度建设、规范化管理的不断完 Rectification of audit issues is an important part of the audit work. It is an important way to improve the utilization of audit results and achieve the purpose of auditing. It is also an important part of giving play to the function of auditing “the immune system”. In actual work, whether the rectification of audit problems is in place and effective has always been a difficult problem that restricts the role of auditing. Some of the problems are still repeatedly promulgated by repeated investigations. This is not the case for the rectification and reform of the audit opinions and suggestions, and the effect is not obvious Relationship. These circumstances have restricted the role of audit, audit authority has also been challenged. With the continuous deepening of the rule of law enterprises, the construction of the internal control system, standardized management of the endless