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审计机关对财政资金监督、促进国民经济健康发展有着不可替代的作用。对于行政事业单位审计,应把视角重点放在财务数据和业务工作、资金流向和使用效益等方面,从被审计单位的经营规模、业务流程、绩效所得中发现问题。如果站在被审计单位的角度,这些问题发生的根源就是内部控制的不健全。因此全面检查单位各项内控制度,发现薄弱环节,从而确定审计重点和审计目标,对整个审计项目的开展具有事半功倍的作用。
Auditing organs play an irreplaceable role in supervising financial funds and promoting the healthy development of the national economy. For the auditing of administrative institutions, we should focus on the financial data and business operations, capital flows and the use of efficiency, etc., from the audited units operating scale, business processes, performance gains found in the problem. If you stand on the audited unit’s perspective, the root cause of these problems is the internal control is not perfect. Therefore, a comprehensive examination of the unit’s internal control system and the detection of weaknesses in order to determine the audit focus and audit objectives, the entire audit project with a multiplier effect.