随着委托税务代收工会经费工作的深入推进和国家对于困难职工帮扶力度的不断加大,工会组织的资金总量不断上升,如何合理、合法、合规地使用经费,发挥工会内部控制审计监督作用,提高内审监督质量和运行效率,服务工运事业,是摆在工会审计组织面前的新课题。为此,审计署、全国总工会先后制定下发了《内部审计规范》《内部审计准则》《中国工会审计条例》等文件规定,对加强内部审计、建立健全内部审计制度,推进工会内部审计规范化起到了重要作用。目 With the deepening of funds entrusted to tax collection unions and the state’s efforts to help disadvantaged workers continue to increase, the total amount of funds raised by the unions continues to rise, and how to use the funds reasonably, legally and in compliance with the internal control audit of the unions The role of oversight and supervision to improve the quality and efficiency of internal audit, service workers transport industry, is placed in front of trade union audit organizations a new topic. To this end, the National Audit Office and the All-China Federation of Trade Unions have formulated and issued the “Internal Auditing Standards”, the “Internal Auditing Standards” and the “Regulations on the Audit of Chinese Trade Unions” and other documents to strengthen internal auditing, establish and improve the internal auditing system and promote the standardization of internal auditing of trade unions Played an important role. Head