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研究型审计下高校全过程审计整改问题的几点思考

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以"问题—原因—对策—应用"为主线,在以问题导向抓整改的基础上进行延伸,将研究型审计的思路运用到审计整改全过程,坚持以"预防"为主,将整改的眼光适当前移,谋划源头治理,推动审计整改成效转化为治理效能,贯彻"如雷贯耳"的独特监督属性,发挥审计工作在推进党的自我革命中的独特作用,构建"大监督"工作格局。
Some Thoughts on the Rectification of the Whole Process Audit of Colleges and Universities Under Research-based Auditing
Taking"problem—cause—countermeasure—application"as the main line,extending on the basis of problem-oriented rectification,and the idea of research-oriented audit is applied to the whole process of audit rectification."Prevention"is the main focus,the vision of rectification is appropriately moved forward,planning for source governance,promoting the effectiveness of audit rectification into the effectiveness of governance,implementing the unique supervisory attributes of the"thunderclap",giving full play to the unique role of auditing in promoting the Party's self-revolution,and constructing a"big supervision"work pattern.

research-oriented auditthe whole processaudit rectificationaudit supervision

陈佳

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湖南工业职业技术学院,湖南长沙,410208

研究型审计 全过程 审计整改 审计监督

2024

湖南工业职业技术学院学报
湖南工业职业技术学院

湖南工业职业技术学院学报

影响因子:0.258
ISSN:1671-5004
年,卷(期):2024.24(4)