审计部门作为内部控制的监督部门应加大对行政事业单位经费决策权、管理权的审计,加大重点资金审计,强化责任监管,加大审计成果运用,增强内控意识,准确把握内部会计控制的薄弱环节及容易造成损失的失控点,通过审计监督,逐步加强和完善内部会计控制,使内部会计控制起到应有的作用。 As the supervision department of internal control, the audit department should increase the auditing of decision-making power and management right of funds of administrative institutions, increase the audit of key funds, strengthen the supervision of responsibilities, increase the application of audit results, enhance the awareness of internal control and accurately control the internal accounting control Weak links and easy to cause loss of control points, through audit supervision, and gradually strengthen and improve the internal accounting controls, so that the internal accounting controls play its due role.