为了贯彻落实修订后的《审计法》,进一步督促审计结果的整改落实,提高审计效能,根据《中国内部审计准则》和《福建省工会内部审计实施办法》的有关规定,制定本办法。第一条审计结果整改督查,是指工会内部审计机构在审计终结后一定时间内组成审计结果整改督查组,对被审计单位整 In order to implement the revised “Audit Law”, we further urge the rectification and reform of the audit results to enhance the audit effectiveness and formulate these Measures in accordance with the relevant provisions of the “China Internal Audit Standards” and the “Measures for the Implementation of Internal Audit of Fujian’s Trade Unions”. The first audit results rectification supervision, refers to the internal audit agencies within a certain period of time after the audit to form the audit findings rectification inspection team, the audited unit