澳大利亚联邦税务局内部审计考察报告

发布时间：2018-05-18 14:20

本文选题：内部审计机构 + 澳大利亚联邦　；参考：《税务研究》2010年12期

【摘要】：正为了解借鉴西方国家税务局开展内部督察审计工作的做法经验,研究做好我国税务督察内审工作,由国家税务总局督察内审司、监察局组成考察组,于2009年7月赴澳大利亚、新西兰联邦税务局进行了考察。期间,考察组除考察了两国联邦税务局的内部审计部门外,还访问了澳大利亚的内部审计协会以及丰田(澳大利亚)有限公司的内部审计部门。鉴于两国联邦税务局内部审计工作具有相似性,本报告内容将以对澳大利亚联邦税务局内部审计工作的考察情况为主线进行展开。
[Abstract]:In order to learn from the experience of the internal audit work carried out by the State Administration of Taxation , the Internal Audit Division of the State Administration of Taxation , the Internal Audit Division and the Inspection Bureau of the State Administration of Taxation , and the Internal Audit Department of Toyota ( Australia ) Co . , Ltd . have been visited by the Internal Audit Division of the State Administration of Taxation and the Internal Audit Department of Toyota ( Australia ) Co . , Ltd . In view of the similarities between the internal audit work of the two countries , the content of this report will be expanded to the main line of the investigation of the internal audit work of the Federal Tax Bureau of the Commonwealth of Australia .
【作者单位】：国家税务总局督察内审司;
【分类号】：F239.45

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