公路路政管理，是公路管理机构根据上级主管部门的授权和国家法律、法规、规章的规定，为保护公路、公路用地、公路设施，维护公路合法权益和为发展公路事业所进行的行政管理。鉴于路政管理的上述职能，实施对路政管理的内部审计，其目的不仅仅限于对路政收支的审查，而更重要 Highway administration of the highway is the administration of the highway administration according to the authorization of the higher authorities and the laws, regulations and rules of the state, for the protection of highways, road land, highway facilities, safeguarding the lawful rights and interests of the highway and the development of highway projects. In view of the above functions of the administration of the road administration, the implementation of the internal audit of the administration of the administration of the road is not only limited to the examination of the revenues and expenditures of the road but more important