摘要
中国经济发展已经进入新常态,促进和服务于经济新常态,是中央对审计工作的新要求。审计有了新的更高的定位,是国家重要而独立的监督手段之一;内审是加快推进基层治理体系和治理能力现代化的支撑保障。结合案例进行研究,提出贯彻绩效审计理念、强化内审战略思维、全过程跟踪审计、推广信息化内审技术等针对性思路和举措。
China＇s economic development has entered the new normal that promotes and serves economy. This is the new requirements articulated by the central government for auditing work. The new and higher orientation of auditing work is one of the state＇s important and independent supervision means. Internal auditing work is the support and guarantee for accelerating modernization of the grass-roots governance system and capacity. Combin- ing some cases, the article articulates some ideas and initiatives for implementation of performance audit concept, intensification of internal auditing strategic thinking, the whole-process following-up of auditing, and populariza- tion of informationalized internal audit technology.
出处
《南宁职业技术学院学报》
2017年第1期83-85,共3页
Journal of Nanning College for Vocational Technology
关键词
新常态
内部审计
独立监督
现代治理
new normal
internal auditing
independent supervision
modern governance
