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本文着重从“内部审计人员编制不足、内部审计理论不足、内部审计缺少权威性、审计证据不充分、审计实施滞后”五方面入手,客观地剖析了影响消防部队基建项目审计质量的原因;并从“提高内审层次、增加内审编制、拓展审计范围、利用社会力量及审计复核制度”四个方面提出解决存在问题的相关建议和对策;旨在探索进一步提高消防部队基建项目审计质量工作的有效途径。
This article focuses on five aspects of “audit of internal audit staff inadequate, lack of internal audit theory, internal audit lack of authority, lack of audit evidence, audit implementation lags behind” objectively analyzed the impact of fire department infrastructure audit quality reasons; And put forward suggestions and countermeasures to solve the existing problems from four aspects: “improving internal audit level, increasing internal audit system, expanding audit scope, utilizing social forces and auditing review system”; and aiming at exploring ways to further enhance audit of infrastructure projects of fire brigades Effective way of quality work.