国家审计对内部审计资源的利用和风险防范——基于国际视野的经验数据  

The Use of Internal Audit Resources by State Audit and Risks Prevention

作　　者：和秀星[1] 潘虹[1] 赵青 

机构地区：[1]南京审计学院审计与会计学院,江苏南京211815 [2]南京市浦口区审计局,江苏南京211815

出　　处：《审计与经济研究》2015年第5期24-31,共8页Journal of Audit & Economics

基　　金：江苏高校优势学科建设工程资助项目(PAPD)

摘　　要：《中共中央关于全面推进依法治国若干重大问题的决议》提出实现审计监督全覆盖的要求。国家审计为了提高审计效率、弥补资源缺陷,利用内部审计资源已成为必然趋势。但审计资源的整合利用发生在不同的主体之间,往往面临不同的经济环境、制度环境和文化背景的挑战,存在一定的审计风险。因此,国家审计需要构建一套有效防范审计风险的内部审计资源利用路径,促进资源整合,提高资源协同效果。Resolution of the CPC Central Committee on major issues concerning comprehensively promoting the rule of law pro-posed the requirements for the whole coverage of audit supervision . It is inevitable for the State audit to use the internal audit resources in order to improve the auditing efficiency and to make up for the lack of auditing resources. There are some risks in that the integrated use of such resources may take place among different entities and often face the challenge of different eco-nomic and institutional environment and cultural background. Therefore, there is a need for the State audit to construct a set of approaches to effectively preventing the risks from using the internal audit resources in an attempt to promote the integration of such resources and improve the coordination between different resources.

关 键 词：国家审计 内部审计资源 审计风险 审计质量 经济责任审计 政府审计 内部控制 外部审计 

分 类 号：F239.43[经济管理—会计学]