審計機關(guan)指fu)dao)與監督(du)內部(bu)審計工(gong)作研究———以雲南省為例
  
DOI︰
中文關(guan)鍵詞(ci):  審計機關(guan);內部(bu)審計工(gong)作;指fu)dao)與監督(du);問題與建議
英文關(guan)鍵詞(ci):government audit institutions; internal audit; guiding and supervising; problems and suggestions
基金項目:
作者單(dan)位
朱錦余1 王金廠(chang)2 李冬(dong)青2 余秋宏1 黃曉穎bao)劉鯤鵬1 陳(chen)靜bo)nbsp;1.雲南財(cai)經大(da)學會計學院 2.雲南省審計廳內部(bu)審計指fu)dao)中心 
摘要點(dian)擊次(ci)數: 495
全文下載次(ci)數: 931
中文摘要:
      《du)蠹剖鴯guan)于內部(bu)審計工(gong)作的(de)規(gui)定(ding)》fa)018)專章規(gui)定(ding)了審計機關(guan)如何指fu)dao)與監督(du)內部(bu)審計工(gong)作。本(ben)文綜合運用文獻研究、經驗分(fen)析、問卷調(diao)查(cha)等(deng)方(fang)法(fa),在系di)呈(cheng)嶗砩蠹隻guan)指fu)dao)與監督(du)內部(bu)審計工(gong)作相關(guan)法(fa)規(gui)演進及ang)媛傻de)基礎(chu)上,分(fen)析了審計機關(guan)指fu)dao)與監督(du)內部(bu)審計工(gong)作的(de)理論依據;總結了雲南省審計機關(guan)近年來cu)傅(fu)dao)與監督(du)內部(bu)審計工(gong)作的(de)基本(ben)做法(fa)與經驗、取得(de)的(de)成(cheng)績和存(cun)在的(de)問題;結合內部(bu)審計機構(gou)提供(gong)的(de)相關(guan)數據和我們所做的(de)問卷調(diao)查(cha)結果,概(gai)括了內部(bu)審計機構(gou)期望得(de)到(dao)審計機關(guan)指fu)dao)與監督(du)的(de)主要內容。結合國家相關(guan)法(fa)規(gui)的(de)最新要求和實dao)fa)展gu)魘疲 ben)文最後提出(chu)了審計機關(guan)指fu)dao)與監督(du)內部(bu)審計工(gong)作的(de)改(gai)進建議,為審計機關(guan)更(geng)好地(di)做好相關(guan)工(gong)作提供(gong)參考。
英文摘要:
      The Regulations on Internal audit of the National Audit Office of the People's Republic of China (2018 stipulates how government audit institutions (GAD) guide and supervise internal audit. Based on the methods of literature research, empirical analysis and questionnaire survey, this paper firstly systematically sort out the evolution of laws and regulations related to the guidance and supervision of internal audit by GAI in China, and secondly theoretically analyzes the basis for the guidance and supervision of ternal audit by gal. Thirdly, based on the practice of guiding and supervising internal audit work by GAI in Yunnan Province in recent years, this paper analyzes and summarizes the related basic practices and experiences, the main achievements and existing problems. Fourthly, combining with the relevant data reported by internal audit institutions and the results of the questionnaire survey, the paper summarizes the contents of guidance and supervision of GAI expected by the internal audit institutions. Finally, combining with the latest requirements of the relevant laws and regulations and practical development trends in China, this paper puts forward some improvement suggestions for GAL. This can provide reference GAI to do a better practice in related works.
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