优化内部审计工作的对策与建议  

COUNTERMEASURES AND SUGGESTIONS FOR CONTINUOUS IMPROVEMENT AND OPTIMIZATION OF INTERNALAUDIT WORK

作　　者：詹晞[1] Zhan Xi(Chinese Academy of Agricultural Sciences,Beijing 100081,China)

机构地区：[1]中国农业科学院财务局,北京100081

出　　处：《农业科研经济管理》2023年第4期14-17,共4页Management for Economy in Agricultural Scientific Research

摘　　要：重视内部审计工作,促进内控机制建设,加强防范和管控。建立健全制度,完善制度体系,提升管理效能。加强事中监管,保障资金资产安全,确保经费有效使用。更新内审理念,积极探索加强和创新内审管理的路径和办法,有效提升内审工作的影响力。文章根据当前审计工作现状和实践发展要求,从完善内控机制、加强事中审计、发挥审计先行作用、提升内审质量内核等方面提出了持续提升和不断优化的对策建议,以期为推动内部审计工作高质量发展提供有益借鉴。It should pay attention to internal audit work,promote the construction of internal control mechanism,and strengthen prevention and control.And it should also establish and improve the system,improve the institutional system,and improve the management efficiency.Then,it should strengthen supervision during the event,ensure the safety of funding and assets,and ensure the effective use of funding.In addition,it should update the concept of internal audit,actively explore ways and methods to strengthen and innovate internal audit management,and effectively enhance the influence of internal audit work.Therefore,according to the current situation of audit work and the requirements of practical development,this paper puts forward countermeasures and suggestions for continuous improvement and optimization from the aspects of improving the internal control mechanism,strengthening the audit in the process,making good use of the leading role of audit,and improving the core of internal audit quality,so as to provide useful references for promoting the high-quality development of internal audit work.

关 键 词：内部审计 内控机制 内审质量 对策和建议 

分 类 号：F239.45[经济管理—会计学]