审计计划管理与组织实施方式方法创新研究——基于一项问卷调查的研究

发布时间：2018-11-09 08:57

【摘要】：当前社会对审计工作的广度、力度、深度三大方面的要求越来越高。而审计工作仍存在诸多矛盾和问题,不利于审计工作的科学发展和满足社会对审计工作的需求,创新审计计划管理和组织实施方式方法具有内在的紧迫性。本文立足于广泛的问卷调查,提出创新审计计划管理方法的重点在于实施审计对象分类管理、编制审计项目滚动计划和强化审计进度管理,创新审计组织实施方式的主要方向是开展跟踪审计、联动审计和委托审计。本文系统论述了实施审计对象分类管理、审计项目滚动计划、审计项目进度管理和探索跟踪审计、委托审计、联动审计的基本思路、主要内容、实践效果与有待解决的问题,研究提出了进一步改进和完善的对策措施,并着眼于相关创新措施的顺利实施,就加强宏观层面的立法和审计机关内部的制度配套,提出了建议。
[Abstract]:At present, the requirements of the scope, intensity and depth of audit work are higher and higher. However, there are still many contradictions and problems in the audit work, which is not conducive to the scientific development of the audit work and to meet the needs of the society. Therefore, it is urgent to innovate the management of the audit plan and the method of organization and implementation. Based on the extensive questionnaire survey, this paper puts forward that the emphasis of the innovative audit plan management method lies in carrying out the classified management of the audit object, compiling the rolling plan of the audit project and strengthening the audit schedule management. The main direction of innovative audit organization is to carry out tracking audit, linkage audit and entrustment audit. This paper systematically discusses the basic ideas, main contents, practical effects and problems to be solved in implementing classified management of audit object, rolling plan of audit project, schedule management of audit project and exploration audit, entrustment audit and linkage audit. This paper puts forward some countermeasures for further improvement and perfection, and puts forward some suggestions on strengthening the legislation at the macro level and the internal system of the auditing institution.
【基金】：上海市科技发展基金2010年度软科学研究项目“审计计划管理与组织实施方式方法创新研究”课题成果之一
【分类号】：F239.22

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