摘要
内部审计作为审计监督体系的重要组成部分,在事业单位管理中发挥着防范财务风险、提高资金使用效益、规范内部控制管理、加强反腐倡廉建设等重要作用。针对当前事业单位内部审计工作中存在的对内审工作认识不足、审计职能定位模糊、内部审计的独立性不够等七大问题,建议从转变观念、细化内审与内控工作的分工、建立健全内部审计机构和制度等方面加以改进,使事业单位内部审计工作更好地服务事业发展。
As an important part of the audit supervision system,internal audit plays an important role in the management of public institutions,such as preventing financial risks,improving the efficiency of the use of funds,standardizing internal control and management,and strengthening the construction of anti-corruption.In view of the current institution of internal audit work in the lack of understanding of the internal audit work,audit function positioning of fuzzy,the independence of the internal audit is not enough and so on seven big problems,Suggestions from changing ideas,refined,internal audit and internal control work of the division of labor,establish a sound system of internal audit institutions and improved,make the institution of internal audit work better service career development.
作者
姚燕南
Yao Yannan(National Academy of Forestry and Grassland Administration)
出处
《国家林业和草原局管理干部学院学报》
2020年第4期59-62,共4页
National Academy of Forestry and Grassland Administration Journal
关键词
事业单位
内部审计
优化路径
public institution
internal audit
optimal path
