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《审计法》明确规定“各部门、国有的金融机构和企业事业组织的内部审计,应当接受审计机关的业务指导和监督”。这一规定,一方面为我们指导和监督内部审计工作提供了法律保障;另一方面也为我们进一步发展内部审计事业开辟了广阔思路。笔者结合对《审计法》的学习和理解,参照国际内部审计惯例和我国当前内部审计的实际,对《审计法》颁布实施后的内部审计工作,谈谈管见。一、加快内部审计的立法工作。《审计法》的颁布实施,必然带来内部审计工作思想上的变化,这些思路如不尽早加以规范加以明确,势必造成工作上的观望徘徊,延误发展内部审计的大好时机。因此,《审计法》生效后,内部审计应立即出台与《审计法》的配套《条例》、《审计标准》等,细化法律条文,缩短新老制度交替的中间过程,使内部审计工作迅速转轨适应《审计法》的要求。
The “Audit Law” clearly stipulates that “internal audits of departments and state-owned financial institutions and enterprises and institutions should accept the guidance and supervision of the auditing organs.” This provision not only provides legal protection for our guidance and supervision of internal audit on the one hand, but also opens up broad ideas for us to further develop the internal audit business on the other hand. Combined with the study and understanding of the “Audit Law”, the author refers to the international internal audit practice and the actual situation of the current internal audit in our country, and discusses the internal audit after the implementation of the “Audit Law”. First, to speed up the internal audit of the legislative work. The promulgation and implementation of the “Audit Law” will inevitably bring about the ideological changes in the internal audit work. If these ideas are not standardized as soon as possible, it will inevitably cause the wait-and-see situation on the job to wander and delay the development of an excellent opportunity for internal audit. Therefore, after the “Audit Law” came into effect, the internal audit shall immediately promulgate the “Regulations” and “Auditing Standards” supporting the “Audit Law”, refine the legal provisions, and shorten the intermediate process between the new system and the old one so as to make the internal audit work rapidly Transition Adaptations to the Requirements of the Audit Law.