美国联邦政府内部审计的发展及其启示
发布时间：2019-03-28 08:47
【摘要】：在美国联邦政府内部审计发展过程中,国会通过颁布一系列的法案明确了内部审计在政府部门和机构中的地位,并且为确保内部审计的独立性在立法中制定了相关的规定。伴随着美国政府规模的扩大,内部审计的内容也在不断适应政府部门管理的需要而变化。本文以对美国联邦政府内部审计立法为线索,回顾了内部审计的发展历程,从中得出一些启示,以期为我国政府内部审计的发展提供借鉴与参考。
[Abstract]:During the development of internal audit in the United States federal government, Congress enacted a series of bills to clarify the status of internal audit in government departments and agencies, and made relevant provisions in the legislation to ensure the independence of internal audit. With the expansion of American government, the content of internal audit is constantly changing to meet the needs of government management. This paper reviews the development of internal audit on the basis of the legislation of internal audit of the federal government of the United States, and draws some enlightenments from it, in order to provide reference for the development of internal audit of the government of our country.
【作者单位】： 厦门大学管理学院;
【分类号】：F239.45
[Abstract]:During the development of internal audit in the United States federal government, Congress enacted a series of bills to clarify the status of internal audit in government departments and agencies, and made relevant provisions in the legislation to ensure the independence of internal audit. With the expansion of American government, the content of internal audit is constantly changing to meet the needs of government management. This paper reviews the development of internal audit on the basis of the legislation of internal audit of the federal government of the United States, and draws some enlightenments from it, in order to provide reference for the development of internal audit of the government of our country.
【作者单位】： 厦门大学管理学院;
【分类号】：F239.45
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