审计质量是工会经费审查审计监督工作的生命线。近年来工会内部审计工作实践表明,提高工会内部审计质量,应从精心谋划、审前调研、现场实施、出具报告、督促整改五个方面入手,查错纠弊,推动被审计单位科学决策、完善管理、健全内控、提高效益,以达到提高工会内部审计质量和审计成效的目的。一、提高工会内部审计质量应重视审前谋划,做到计划精细服务工会工作大局是工会经审工作的根本任务。围绕大局研究、谋划、部署工作,是指导和推进工会经审工作的基础和依据,也是工会内部审计之魂。提高工会内部审计质量,应首先抓好“两个谋划”。(一)精心谋划年度审计项目计划工会经审会年度审计项目计划,是各级工会经审 Audit quality is the lifeline of audit supervision of union funds. The practice of internal auditing in trade unions in recent years shows that to improve the quality of internal auditing of trade unions, we should start with careful planning, pretrial research, on-site implementation, issue reports, supervise and rectify the reform, check and correct the malpractices, and promote the audited units to make scientific decisions and improve management , Improve internal control and improve efficiency so as to achieve the purpose of improving the quality of internal audit of trade unions and the effectiveness of audit. I. Improving the Quality of Internal Auditing in Trade Unions Should pay attention to pre-planning and planning so that the overall task of serving the trade unions will be the fundamental task of the workmen’s work of judging trade unions. The work of research, planning and deployment around the overall situation is the basis and basis for guiding and promoting the work of the audition and trial work of trade unions. It is also the soul of the internal audit of trade unions. To improve the quality of the internal audit of trade unions, we should first of all do a good job of “two plans.” (A) careful planning of the annual audit project plan The trade union audited the annual audit project plan, is the trade unions at all levels through the trial