南水北调中线干线工程内部审计全覆盖实践  

Practice of full coverage of internal audit in South-to-North Water Division Middle Route Project

作　　者：汪强[1] 李宁[1] Wang Qiang;Li Ning

机构地区：[1]南水北调中线干线工程建设管理局,北京100038

出　　处：《中国水利》2021年第8期33-35,共3页China Water Resources

摘　　要：从审计对象、审计内容、审计形式、审计协同、审计整改、审计责任追究、审计保障工作等方面,以南水北调中线干线工程建设管理局为例,介绍了构建水利国有企业内部审计全覆盖体系的实践经验,为新形势下国有企业内部审计工作提供借鉴和参考。The paper takes South-to-North Water Diversion Middle Route Project as an example,introduces the experiences of state-owned water resources enterprises constructing full coverage system of internal audit,which contains audit object,audit content,audit form,audit collaboration,audit rectification,audit responsibility,audit guarantee and other aspects.It provides the reference for the internal audit of state-owned enterprises in the new station.

关 键 词：水利国有企业 内部审计 审计全覆盖 

分 类 号：F239.63[经济管理—会计学]