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随着国有地质勘查单位经济体制改革的深入,内部审计在其经济运营及内部控制中的作用越来越大。在我国的机关事业单位当中,国有地质勘查单位是一个较为特殊的部门。因为它除了负责对于地质勘查之外,对于审计工作的开展也相当严格。由于内部审计工作对于国有地质勘查单位工作具有重要的意义,因此,研究国有地质勘查单位内部审计相关工作的情况对于更好的促进国有单位的发展,提升地质勘查单位的风险控制能力具有重要意义。本文从内部审计的定义出发,在阐述国有地质勘查单位实施内部审计必要性的基础上,从审计机构及人员等方面分析国有地勘单位内部审计的现状,并就国有地勘单位如何充分发挥内部审计的作用提出建议。
With the deepening of the reform of the economic structure of state-owned geological prospecting units, the internal audit plays an increasingly important role in its economic operation and internal control. Among the organs and units in our country, the state-owned geological prospecting unit is a relatively special department. Because it is responsible for the geological survey, the audit work is also quite strict. Since the internal audit work is of great significance to the work of the state-owned geological prospecting units, the study on the internal auditing of the state-owned geological prospecting units is of great significance for better promoting the development of the state-owned units and enhancing the risk control ability of geological prospecting units. Based on the definition of internal audit, based on the necessity of implementing internal audit of state-owned geological prospecting units, this paper analyzes the status quo of internal audit of state-owned geological prospecting units from the aspects of auditing agencies and personnel, and discusses how to give full play to the internal The role of audit to make recommendations.