国有企业内部审计整改的理论框架与例证分析:职能部门视角  

Theoretical Framework and Case Analysis of Internal Audit Rectification of State-owned Enterprises:From the Perspective of Functional Departments

作　　者：苏炜 Su Wei(Audit Department of CHN Energy Ningxia Coal Co.,Ltd.,Yinchuan,Ningxia,750011)

机构地区：[1]国家能源集团宁夏煤业有限责任公司审计部,宁夏银川750011

出　　处：《中国审计评论》2022年第1期164-173,共10页China Auditing Review

摘　　要：近年来,各级党委、政府及企业对审计查出问题的整改工作高度重视,特别是审计整改工作专题写入了《审计法》,使得审计整改受到普遍关注。如何构建一套行之有效的审计整改工作机制,提高审计效率,维护审计权威,是当前摆在众多审计人面前一项不容回避的重要课题。作为企业内部的职能部门,是内部审计发现问题的归口管理部门,对内部审计整改效果有重要影响。本文从职能部门这个视角,分析内部审计整改工作,用一家国有企业的例证进一步说明职能部门在内部审计整改中的作用。理论上,职能部门在审计整改中发挥作用具有必要性和可能性,且有多种发挥作用的路径和方式。实务上,企业对各职能部门的整改义务和责任进行明确,从机制上实现了内部审计机构和相关职能部门的联动机制,形成审计整改工作的合力,推进了内部审计结果的应用。In recent years,party committees,governments and enterprises at all levels attach great importance to the rectification of audit problems,especially the special topic of audit rectification has been written into the Audit Law,which makes the audit rectification receive widespread attention.How to construct a set of effective audit rectification work mechanism,improve audit efficiency,maintain audit authority,is an important issue that can not be avoided in front of many auditors at present.As an internal functional department of an enterprise,it is the centralized management department for internal audit to discover problems,which has a significant impact on the rectification effect of internal audit.This paper analyzes the internal audit rectification from the perspective of functional departments,and further illustrates the function of functional departments in the internal audit rectification with an example of a state-owned enterprise.Theoretically,it is necessary and possible for functional departments to play a role in audit rectification,and there are many ways and ways to play a role.In practice,the enterprise clarifies the rectification obligations and responsibilities of each functional department,realizing the linkage mechanism between internal audit institutions and relevant functional departments from the mechanism,forming the joint force of audit rectification work,and promoting the application of internal audit results.

关 键 词：内部审计整改 职能部门 归口管理 审计整改联动机制 

分 类 号：F239.45[经济管理—会计学] F276.1[经济管理—国民经济]