贯彻“三如”要求做内审 助力工程管理提质效——以S高校工程内控审计为例  

Implement the“three like”requirements in internal audits to help engineering management improve quality and efficiency——A case study of the internal control audit of S university engineering

作　　者：包建玲[1] Bao Jianling(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2024年第35期74-79,190,共7页Market Weekly

摘　　要：高质量发展是我国全面建设社会主义现代化国家的首要任务,审计工作应该紧紧围绕这一主线,力求推进自身的高质量发展,为实现党的二十大确立的目标任务提供坚实的审计“独特”保障作用。审计人员应学习贯彻好二十届中央审计委员会第一次会议精神,深刻把握审计工作总要求和“如臂使指、如影随形、如雷贯耳”的具体要求,找准工作切入口和着力点,用心做好审计项目,提升审计质效,服务保障工作大局。文章以S高校工程内控审计为例,阐释了贯彻“三如”要求做内审的实践探索。High-quality development is the primary task of China's comprehensive construction of socialist modernization country.Audit work should closely align with this main objective,striving to promote its own high-quality development and provide solid audit“unique”support to achieve the goals outlined in the 20th National Congress of the Communist Party of China.Auditors should study and implement the spirit of the first meeting of the 20th Central Audit Committee,deeply understand the general requirements for audit work,and follow the specific guidelines of“like an arm and finger,like a shadow,like thunder”identifying the key areas of focus,carefully managing audit projects,improving audit quality and efficiency,and ensuring alignment with the overall work agenda.This paper uses the example of the in ternal control audit of S university engineering to explore the practical application of the“three like”requirements in internal audits.

关 键 词：高质量 “三如” 工程管理 内控审计 

分 类 号：F239.45[经济管理—会计学] G647[经济管理—国民经济]