审计执法中,审计谁、审计什么、怎么审、谁来审、谁处理、谁执行等事项一直是由对口管理的审计业务部门“一竿子插到底”。从内控机制和作业方式上,始终没有摆脱“人治”体制的羁束。2007年,湖南省审计厅对内部管理机构的职能和人员进行调整,出台了四项基本制度,从机构和职能上重构审计管理格局。设置审计计划部门,以建立被审计对象基本情况数 Auditing law enforcement, auditing who audit what, how to trial, who to trial, who handle, who enforce other matters has always been the counterpart of the audit business unit “a pole plug in the end ”. From the internal control mechanism and operating methods, has never been out of custody “rule of man ” system. In 2007, Hunan Audit Office adjusted the functions and personnel of internal management agencies, issued four basic rules, and restructured the audit management structure from the aspects of organization and function. Set the audit planning department to establish the basic situation of the object being audited