| 提升内部审计监督的措施与方法 |
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| 引用本文： | 王林.提升内部审计监督的措施与方法[J].扬州教育学院学报,2010,28(2):42-44. |
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| 作者姓名： | 王林 |
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| 作者单位： | 扬州职业大学,江苏,扬州225009 |
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| 摘 要： | 内部审计监督必须建立在依法的基础上,做到审计监督法律化,审计执法程序化、透明化,审计结果公开化、公示化,审计责任明确化。内部审计监督应处理好与工程管理部门、与施工单位以及与社会审计的关系。从施工现场签证的审查、认真核实工程量、严格调查工程材料价格、切实规范＂定额套用＂等几个方面入手,提升内部审计监督的质量。
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| 关 键 词： | 依法 监督 服务 层次 |
Measures and Ways to Enhance the Internal Auditing Supervision |
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| WANG Lin.Measures and Ways to Enhance the Internal Auditing Supervision[J].Journal of Yangzhou College of Education,2010,28(2):42-44. |
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| Authors: | WANG Lin |
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| Institution: | WANG Lin(Yangzhou Polytechnic College,Yangzhou 225009,China) |
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| Abstract: | This paper mainly illustrates that the interior auditing supervision should be based on the law in order to reach the legalization of auditing supervision,the routinization and the transparentizing of auditing law enforcement,the demystification and publicity of auditing consequences and the clarification of auditing responsibilities.The internal auditing supervision should correctly handle the relations with the project management units,the construction units and the community auditing.The paper argues that the quality of the internal auditing supervision should be enhanced starting from the inspection of qualifications on construction sites,the careful check of work amount,the serious probe into the price of project materials and the standardized quota,etc. |
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| Keywords: | legality supervision service level |
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