论文部分内容阅读
众所周知,内部审计档案是各单位中的审计部门,在执行自身工作职责以及审计调查工作期间所收集、制作以及使用的记录材料,如文字材料、图表材料、音频视频材料以及实体资料等。其中包含了众多的档案分项,不仅是审计成果的直接表现,还是内部审计工作的有效记录,同时其还能作为评定审计工作质量、探究审计工作开展情况的有效参考。然而就现阶段内部审计工作来看,以往较为传统的内部审计档案在存储以及共享等方面还有诸多的不足,还需要进一步的完善和解决。
It is well-known that internal audit files are the recording materials collected, produced and used by the audit departments in each unit, such as text materials, graphic materials, audiovisual materials and entity data, during the performance of their own work duties and during the period of the audit investigation. Which contains a large number of file sub-item, not only the direct performance of the audit results, or an effective record of internal audit, but also as an assessment of the quality of audit work to explore the implementation of the audit work an effective reference. However, judging from the internal audit work at this stage, there are still many deficiencies in the storage and sharing of the more traditional internal audit archives in the past, and further improvements and solutions are needed.