国家重大政策措施贯彻落实内部跟踪审计框架与路径研究——基于内部审计的视角  

Research on Framework of Internal Follow-up Audit of Major National Policies and Measures——Based on the Perspective of Internal Audit

作　　者：周敏李 陈骏 陈嘉雯 Zhou Minli;Chen Jun;Chen Jiawen(School of Government Audit,Nanjing Audit University)

机构地区：[1]南京审计大学政府审计学院

出　　处：《中国审计评论》2021年第2期44-59,共16页China Auditing Review

基　　金：南京审计大学国家审计研究课题资助“内部审计促进国家重大政策措施落实研究”(20XSJB08)

摘　　要：2018年国家重大政策措施贯彻落实情况正式纳入内部审计职责范围,要求内部审计将推动党中央、国务院重大决策部署在本部门本单位的有效落实作为首要职责,这对内部审计事业提出了新的挑战。本文从多维需求视角分析了各单位贯彻国家重大政策措施的外生与内生需求,构建了国家重大政策措施贯彻落实内部跟踪审计理论框架,提出了国家重大政策措施贯彻落实内部跟踪审计实施路径。此研究对于各内审机构探索开展国家重大政策措施贯彻落实内部跟踪审计具有较强的现实指导意义。Since 2018,the implementation of major national policies and measures have been officially included in the scope of internal audit responsibilities.It is required that internal audit take promoting the effective implementation of major decisions deployed by the Party Central Committee and the State Council in its own organizations and units as its primary responsibility,which poses new challenges to internal audit.The endogenous needs of each organization to conduct the internal follow-up audit of major national policies and measures are analyzed from the perspective of multi-dimensional needs,the theoretical framework of internal follow-up audit of major national policies and measures is constructed,and the implementation paths of internal follow-up audit of major national policies and measures are put forward.This research will have strong practical guiding significance for internal audit institutions to explore and carry out internal follow-up audit of major national policies and measures.

关 键 词：内部审计 政策跟踪审计 国家重大政策措施贯彻落实 审计框架 审计路径 

分 类 号：F239.45[经济管理—会计学]