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A Study On The Interaction Between Government Audit And Internal Audit From The Perspective Of Full Auditing Supervision

Posted on:2017-04-24Degree:MasterType:Thesis
Country:ChinaCandidate:X SuiFull Text:PDF
GTID:2209330482988709Subject:Audit
Abstract/Summary:PDF Full Text Request
China’s current government audit oversight system, including audit, internal audit and social audit, Troika coordinated development is conducive to the completion of the "trinity" of Audit and Supervision Mode from the traditional sense, bear the brunt of government audit, but because of government auditing body schedule, program co-ordination, staffing, terms of material support, auditing technology application there are limitations in the tight, fewer personnel and heavy task, if government audit institutions still remain in the original mode of operation is very difficult to achieve full coverage of the objectives of the audit oversight, it is necessary to change the concept, another way. The internal audit is an independent, objective assurance and consulting activity, the goal is to promote the well-organized governance, increase the value of the organization to achieve organizational goals. Internal audit has the duty and ability to participate in national governance, national governance is a necessary participant. If the government can audit the pooling of resources and results of internal audit, internal audit functions can fully play its role as an effective complement to government audit, government audit and sharing of resources, learn from each other’s oversight together, it provides full coverage of audit supervision a possibility.Government audit and internal audit oversight role of the audit has not been established to improve the linkage path, the research is still in the exploratory stage. Therefore, this article about the audit and supervision of meaning and full coverage of the audit requirements, on the basis of government audit and internal audit and coordination theory, through the design and distribution of questionnaires to government auditing and internal auditing situation and gaps, as well as the impact of government audit and an internal audit of the major constraints linked questionnaires, and try to build government audit and an internal audit of the linkage mechanism has a high scientific and feasible on the basis of investigation and analysis, with a view to full audit oversight to reach coverage targets play a role in promoting.
Keywords/Search Tags:Government audit, Internal audit, Linkage, Audit oversight system
PDF Full Text Request
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