摘要
审计署审计长侯凯在2021年度全国审计工作会议上强调,要把研究工作作为审计的谋事之基、成事之道。他还提出,做实研究型审计是突破当前审计工作质量发展瓶颈的有效手段,更是实现新时代审计工作高质量发展的必由之路。本文基于中国石化内部审计的发展现状,为促进审计管理和监督工作提质增效,按照研究型审计工作思路浅谈内部审计的改革创新路径。
Hou Kai,the auditor general of the National Audit Office,stressed at the 2021 National Audit Work Conference that research work should be taken as the basis and measures of audit work.He also pointed out that research-based audit is an effective means to break through the bottleneck of the current audit quality development,and it is also the only way to achieve the high-quality development of audit work in the new era.Based on the current development of internal audit in SINOPEC,this paper discusses the reform and innovation path of internal audit according to the idea of research-based audit in order to promote the quality and efficiency of audit management and supervision.
作者
蒋荜蓝
Jiang Bilan(SINOPEC Audit Department(Audit Office of the Leading Party Group),Beijing:100728,China)
出处
《石油化工管理干部学院学报》
2022年第3期62-65,共4页
Journal of Sinopec Management Institute
关键词
内部审计
研究型审计
管理创新
高质量发展
internal audit
research-based audit
management innovation
high quality development
