内部审计与国家审计的定位及职责划定浅析

• 作者： 施建璋 ¹
• 作者单位：
  1.  浙江省德清县新市镇人民政府（退休）
• 发布时间：2025-01-10

摘要: 按照审计主体不同，可将审计划分为国家审计、部门和单位审计及社会审计三部分。其中部门和单位审计又称为内部审计，这三种审计主体构建了我国审计业的框架。从审计队伍力量所占整个审计业比重来看，内部审计无疑是审计队伍中最庞大的一支生力军。它不仅存在于乡镇政府一级，行政事业单位一级、国有企业一级以及民营经济组织规模企业一级，这支队伍在整个审计领域里发挥了积极作用，是国家审计有益的补充。内部审计它具备了其他审计队伍所欠缺的熟悉本部门（企业、单位）内部环境和内控制度执行情况，有利于服务本部门(企业、单位)的管理层，为管理层准确把脉，提供内部监管方面第一手资料。所以，研究内部审计与国家审计定位和职责的划分是有利于促进整个审计工作的发展，有利于改善审计环境，提高审计效率。也有利于改善我国经济建设和干部队伍建设能否健康发展的关键所在。

Abstract: According to the different audit subjects, audits can be divided into national audit, department and unit audit, and social audit. Among, department and unit audit is also known as internal audit. These three types of audit subjects constitute the framework of China’s auditing industry. In terms of the proportion the audit team’s strength in the entire auditing industry, internal audit is undoubtedly the most powerful force in the audit team. It exists not only at the level of governments, administrative and public institutions, state-owned enterprises, but also at the level of private economic organizations. This team plays an active role in the entire audit field is a beneficial supplement to national audit. Internal audit has the advantage of being familiar with the internal environment and the implementation of internal control systems of its own department (, unit), which is conducive to serving the management of its own department (enterprise, unit), providing accurate diagnosis for the management, and offering first-hand information on supervision. Therefore, studying the division of positioning and responsibilities between internal audit and national audit is conducive to promoting the development of the entire audit work, improving the audit, and enhancing audit efficiency. It is also beneficial to the healthy development of China’s economic construction and cadre team building.

• 来自： 施建璋
• 分类： 工商管理学 >> 会计学
• 稿件状态： 已被期刊录用
• 引用： PSSXiv:202501.01273 (或此版本 PSSXiv:202501.01273V1)
  DOI:10.12451/202501.01273
  CSTR:32012.36.PSSXiv.202501.01273
• 推荐引用方式： 施建璋.内部审计与国家审计的定位及职责划定浅析.哲学社会科学预印本平台:https://zsyyb.cn/abs/202501.01273.[PSSXiv:202501.01273V1] (点此复制)