审计机关属于行政机关的职能部门，依法对政府各部门及国有企业进行审计顺理成章，但对各级司法机关能否进行审计，法律未作明确规定。笔者认为，检察机关应建立内部审计制度以加强赃款赃物管理，保证严格执法。一、检察机关建立内部审计制度是完善审计法规理顺关系的需要。根 Auditing organs belong to the functional departments of the administrative organs. It is logical to audit all government departments and state-owned enterprises in accordance with the law. However, it is not clear whether the judicial organs at all levels can conduct audits or not. The author believes that the procuratorial organs should establish an internal audit system to strengthen the stolen goods stolen goods management, to ensure strict law enforcement. First, the procuratorial organs to establish an internal audit system is to improve the audit needs of the relationship between law and order. root