浅谈新形势下审计人员系统思维能力的提升

• 机 构: 云南电网公司昆明供电局监察审计部,
• 出 处: 云南电业
• 发表日期: 2016年09期
• 关键词: 内部审计 系统思维 审计人员 审计监督体系 资源绩效 审计类型 事务管理 审计队伍 审计过程 内部审计准则

内部审计是与政府审计、注册会计师审计并列的三种审计类型之一,作为审计监督体系的重要组成部分,在基层单位经济、事务管理中,相对独立地履行审计监督职责。加强内部审计工作,是规范权力运行的重要手段,是强化过程监管的重要方式,是提高资源绩效的重要保障。

Internal audit is one of the three types of auditing that is juxtaposed with government auditing and certified public accountant auditing. As an important part of auditing and supervision system, internal auditing performs auditing and supervisory duties relatively independently in the economic and affairs management of grassroots units. Strengthening internal audit work is an important means of regulating the operation of power and an important way of enhancing process supervision. It is an important guarantee for improving the performance of resources.