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我国已在上市公司全面开展内部控制审计,但行政事业单位内部控制工作尚处于逐步完善阶段,行政事业单位内部控制审计更是空白。本文分析了内部控制审计的现状和开展内部控制审计的意义,提出了海事系统内部控制审计宜采用的方式,并从完善审计机制、把握审计重点、找准审计方法三方面对如何开展内部控制审计提出了具体的建议。
China has carried out internal control audit in listed companies in an all-round way, but the internal control of administrative units is still in a gradual improvement stage, and the internal control audit of administrative units is even more blank. This paper analyzes the status quo of internal control auditing and the significance of carrying out internal control auditing, puts forward the ways to adopt internal auditing of maritime system audit, and analyzes how to carry out internal control auditing from three aspects: perfecting auditing mechanism, grasping auditing focus and identifying auditing methods Made specific recommendations.