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《审计署关于内部审计工作的规定》解读

发布时间:2017-04-13 08:39:37
来源: 市审计局
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牛牛彩票2018NIAN1YUE12RI,SHENJISHUDANGZUSHUJI、SHENJIZHANGHUZEJUNQIANSHUZHONGHUARENMINGONGHEGUOSHENJISHULINGDI11HAO,GONGBULEXINXIUDINGDE《SHENJISHUGUANYUNEIBUSHENJIGONGZUODEGUIDING》(YIXIAJIANCHENG《GUIDING》),ZI2018NIAN3YUE1RIQISHIXING。《GUIDING》DECHUTAISHISHI,SHIGUANCHELUOSHIDANGZHONGYANGGUOWUYUANGUANYUJIAQIANGNEIBUSHENJIGONGZUO、CHONGFENFAHUINEIBUSHENJIZUOYONGZHISHIJINGSHENDEZHONGDAJUCUO,DUICUJINBEISHENJIDANWEIGUIFANNEIBUGUANLI、WANSHANNEIBUKONGZHI、FANGFANFENGXIANHETIZHIZENGXIAOJUYOUSHIFENZHONGYAODEYIYI。SHISHENJIJUFAGUISHENLICHUDUI《GUIDING》JINXINGLERENZHENYANJIU,JIEHESHENJISHUFAGUISIFUZERENDAJIZHEWENDENGXIANGGUANNEIRONG,ZHUANXIELEBENJIEDU,GONGDAJIAXUEXISHICANKAO。

一、修订的主要背景

牛牛彩票SHEHUIZHUYISHICHANGJINGJISHIFAZHIJINGJI,XUYAOMEIYIGESHICHANGZHUTISHOUFACHENGXIN、CHONGMANHUOLI、GONGPINGJINGZHENG。ZHIYOUMEIYIGESHICHANGZHUTIDEXIBAOSHIJIANKANGDE,SHICHANGJINGJICAINENGJIANSHAOCHUWENTIDEFENGXIAN。ZAIWOGUO,SHENJIDUIXIANGHANGAISUOYOUDANGZHENGJIGUANHEGUOYOUQISHIYEDANWEI,MEIGEDANWEIYOUXIAXIARUOGANCENGJI,ZHIYOUMEIGECENGJIDOUJIANKANG、YIFA、CHENGXIN,BEISHENJIDANWEICAINENGYOUXIAODIKANGFENGXIAN。DUIYIFASHUYUSHENJIJIANDUDUIXIANGDEDANWEIDENEIBUSHENJIGONGZUOJINXINGYEWUZHIDAOHEJIANDU,SHISHENJIJIGUANDEFADINGZHIZE。YINCI,SHENJIJIGUANYAOZHEYANYUTUIDONGSHICHANGJINGJIJIANKANGFAZHANHEJIANSHEXIANDAIHUAJINGJITIXI,GUANZHUBEISHENJIDANWEINEIBUFENGXIANFANGKONG,JIANSHAOWENTIDEFASHENG,CUJINBEISHENJIDANWEISHIYEJIANKANGFAZHAN。

《SHENJISHUGUANYUNEIBUSHENJIGONGZUODEGUIDING》(SHENJISHULINGDI4HAO,YIXIAJIANCHENG4HAOLING)ZI2003NIANFABUSHISHIYILAI,WEIWOGUONEIBUSHENJIGONGZUODEKAIZHANTIGONGLEYOULIDEZHIDUZHICHENG。DANSUIZHEWOGUOJINGJISHEHUIDEKUAISUFAZHAN,NEIBUSHENJIDENEIWAIBUHUANJINGFASHENGLEHENDABIANHUA,SHENJIFAJIQISHISHITIAOLIXIANHOUZUOLEZHONGDAXIUGAI,TEBIESHIDANGDESHIBADAYILAI《GUOWUYUANGUANYUJIAQIANGSHENJIGONGZUODEYIJIAN》《GUANYUSHENHUAGUOYOUQIYEHEGUOYOUZIBENSHENJIJIANDUDERUOGANYIJIAN》DENGDANGZHONGYANGGUOWUYUANWENJIANDUIXINSHIDAIDESHENJIJIANDUGONGZUOTICHULEXINDE、GENGGAODEYAOQIU,4HAOLINGYIJINGBUNENGWANQUANSHIYINGXINXINGSHIDEXUYAO:YISHINEIBUSHENJIZHIZEFANWEIXUYAOGENJUXINSHIDAIXINYAOQIUZUOXIANGYINGDIAOZHENG;ERSHINEIBUSHENJIDULIXINGXUYAOJINYIBUQIANGHUA;SANSHINEIBUSHENJIJIEGUOYUNYONGQUEFAMINGQUEGUIFAN,ZUOYONGNANYICHONGFENFAHUI;SISHISHENJIJIGUANZHIDAOJIANDUDEZHIZEFANWEIHEFANGSHIFANGFADENGQUEFAMINGQUEGUIFAN,YINGXIANGLEZHIDAOJIANDULIDU。WEIJINYIBUJIAQIANGHEGUIFANYIFASHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEDANWEI(JIBEISHENJIDANWEI)DENEIBUSHENJIGONGZUO,CHONGFENFAHUINEIBUSHENJIZUOYONG,SHENJISHUZUZHIDUI4HAOLINGJINXINGLEXIUDING。

二、《规定》适用范围

YIFASHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEDANWEI(YIXIATONGCHENGDANWEI)DENEIBUSHENJIGONGZUO,YIJISHENJIJIGUANDUIDANWEINEIBUSHENJIGONGZUODEYEWUZHIDAOHEJIANDU,SHIYONG《GUIDING》。BUSHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEDANWEIDENEIBUSHENJIGONGZUO,KEYICANZHAO《GUIDING》ZHIXING。

三、内部审计职责范围

WEICHONGFENFAHUINEIBUSHENJIZUOYONG,JIADANEIBUSHENJIJIANDULIDU,《GUIDING》JINYIBUTUOZHANLENEIBUSHENJIZHIZEFANWEI。SHOUXIAN,MINGQUENEIBUSHENJIDINGYI。ZAIZONGZEZHONGJIANGDINGYIZHONGMINGQUEWEI“DUIBENDANWEIJISUOSHUDANWEICAIZHENGCAIWUSHOUZHI、JINGJIHUODONG、NEIBUKONGZHI、FENGXIANGUANLISHISHIDULI、KEGUANDEJIANDU、PINGJIAHEJIANYI,YICUJINDANWEIWANSHANZHILI、SHIXIANMUBIAODEHUODONG”,YUYUANDINGYIXIANGJIAO,ZENGJIALE“JIANYI”ZHINENG,JIANGJIANDUFANWEITUOZHANZHINEIBUKONGZHI、FENGXIANGUANLILINGYU,JIANGMUBIAODINGWEIWEI“CUJINDANWEIWANSHANZHILI、SHIXIANMUBIAO”。QICI,MINGQUENEIBUSHENJIZHIZEFANWEI。GONGSHEJICAIZHENGCAIWUSHOUZHISHENJI、NEIBUGUANLILINGDAORENYUANJINGJIZERENSHENJIDENG12XIANGZHINENG,YUYUANZHIZEXIANGBI,ZENGJIALEGUANCHELUOSHIGUOJIAZHONGDAZHENGCECUOSHIQINGKUANGSHENJI,FAZHANGUIHUA、ZHANLVEJUECE、ZHONGDACUOSHIYIJINIANDUYEWUJIHUAZHIXINGQINGKUANGSHENJI,ZIRANZIYUANZICHANGUANLIHESHENGTAIHUANJINGBAOHUZERENDELVXINGQINGKUANGSHENJI,JINGWAIJIGOU、JINGWAIZICHANHEJINGWAIJINGJIHUODONGSHENJI,XIEZHUDUCULUOSHISHENJIFAXIANWENTIDEZHENGGAIGONGZUO,ZHIDAOJIANDUSUOSHUDANWEINEIBUSHENJIGONGZUODENGZHIZE。

四、增强内部审计独立性的条款

WEIJINYIBUQIANGHUANEIBUSHENJIDULIXING,《GUIDING》ZHUYAOCONGLIANGGEFANGMIANYUYIGUIFAN。YISHIJINYIBUJIANQUANYOULIYUBAOZHANGNEIBUSHENJIDULIXINGDELINGDAOJIZHI。GUIDINGNEIBUSHENJIJIGOUHUOLVXINGNEIBUSHENJIZHIZEDEJIGOUYINGDANGZAIDANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)ZHIJIELINGDAOXIAKAIZHANNEIBUSHENJIGONGZUO。DANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)YAODINGQITINGQUNEIBUSHENJIGONGZUOHUIBAO,JIAQIANGDUINEIBUSHENJIGONGZUOGUIHUA、NIANDUSHENJIJIHUA、SHENJIZHILIANGKONGZHI、WENTIZHENGGAIHEDUIWUJIANSHEDENGZHONGYAOSHIXIANGDEGUANLI。GUOYOUQIYEHAIYINGDANGANZHAOYOUGUANGUIDINGJIANLIZONGSHENJISHIZHIDU,ZONGSHENJISHIXIEZHUDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)GUANLINEIBUSHENJIGONGZUO。TONGSHIMINGQUEXIASHUDANWEI、FENZHIJIGOUJIAODUOHUOZHESHIXINGXITONGCHUIZHIGUANLIDEDANWEIDENEIBUSHENJIJIGOUDUIQUANXITONGNEIBUSHENJIGONGZUOFUYOUZHIDAOHEJIANDUZHIZE。ERSHIJIANLIJIANQUANNEIBUSHENJIRENYUANDULIXINGYUESHUHEBAOHUZHIDU。GUIDINGNEIBUSHENJIRENYUANBIXUYANGEZUNSHOUYOUGUANFALVFAGUI、《GUIDING》HENEIBUSHENJIZHIYEGUIFAN,ZHONGYUZHISHOU,ZUODAODULI、KEGUAN、GONGZHENG、BAOMI,BUDECANYUKENENGYINGXIANGDULI、KEGUANLVXINGSHENJIZHIZEDEGONGZUO;ZAIZAOSHOUDAJI、BAOFU、XIANHAISHI,DANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)YINGDANGJISHICAIQUBAOHUCUOSHI,BINGDUIXIANGGUANZERENRENYUANJINXINGCHULI;SHEXIANFANZUIDE,YISONGSIFAJIGUANYIFAZHUIJIUXINGSHIZEREN。

五、内部审计结果运用范围

NEIBUSHENJIJIEGUODEYUNYONG,DUIYUTIGAONEIBUSHENJIDEDIWEI、CHONGFENFAHUINEIBUSHENJIDEZUOYONGJUYOUSHIFENZHONGYAODEYIYI。WEICI,《GUIDING》ZHUANSHEYIZHANGDUIRUHEYUNYONGNEIBUSHENJIJIEGUOZUOLEMINGQUEGUIDING。YIFANGMIAN,DANWEINEIBUYINGJIAQIANGNEIBUSHENJIJIEGUOYUNYONG,JIANLINEIBUSHENJIFAXIANWENTIZHENGGAIJIZHI、NEIBUSHENJIYUQITANEIBUJIANDULILIANGXIEZUOPEIHEJIZHI、ZHONGDAWEIJIWEIFAWENTIXIANSUOYISONGJIZHIDENGJIZHI,BINGJIANGNEIBUSHENJIJIEGUOJIZHENGGAIQINGKUANGZUOWEIKAOHE、RENMIAN、JIANGCHENGGANBUHEXIANGGUANJUECEDEZHONGYAOYIJU。LINGYIFANGMIAN,SHENJIJIGUANYINGJIAQIANGNEIBUSHENJIJIEGUOYUNYONG,ZAISHENJIZHONG,TEBIESHIZAIGUOJIAJIGUAN、SHIYEDANWEIHEGUOYOUQIYESANJIYIXIADANWEISHENJIZHONG,YINGDANGYOUXIAOLIYONGNEIBUSHENJILILIANGHECHENGGUO。

六、审计机关指导和监督职责规定

牛牛彩票WEIQIESHIJIAQIANGSHENJIJIGUANDUINEIBUSHENJIGONGZUODEYEWUZHIDAOHEJIANDU,《GUIDING》CONGYIXIALIANGGEFANGMIANJINXINGLEGUIDING。YISHIMINGQUESHENJIJIGUANZHIDAOHEJIANDUDEZHIZEFANWEI,BAOKUO:QICAOYOUGUANNEIBUSHENJIDEFAGUICAOAN;ZHIDINGYOUGUANNEIBUSHENJIGONGZUODEGUIZHANGZHIDUHEGUIHUA;TUIDONGDANWEIJIANLIJIANQUANNEIBUSHENJIZHIDU;ZHIDAONEIBUSHENJITONGCHOUANPAISHENJIJIHUA,TUCHUSHENJIZHONGDIAN;JIANDUNEIBUSHENJIZHIZELVXINGQINGKUANG,JIANCHANEIBUSHENJIYEWUZHILIANG;ZHIDAONEIBUSHENJIZILVZUZHIKAIZHANGONGZUODENG。ERSHIMINGQUEZHIDAOHEJIANDUDEZHUYAOFANGSHI,ZHIDAOZHUYAOTONGGUOYEWUPEIXUN、NIUNIUCAIPIAOYANTAODENGFANGSHIZHANKAI,JIANDUZHUYAOTONGGUORICHANGJIANDU、JIEHESHENJIXIANGMUJIANDUHEZHUANXIANGJIANCHADENGFANGSHIZHANKAI,CIWAISHENJIJIGUANHAIKEYITONGGUOXIANGNEIBUSHENJIZILVZUZHIGOUMAIFUWUJINXINGYEWUZHIDAOHEJIANDU。TEBIESHICICIXIUDING《GUIDING》SHI,YIBINGYANJIUZHIDINGLE《SHENJISHUGUANYUJIAQIANGNEIBUSHENJIGONGZUOYEWUZHIDAOHEJIANDUDEYIJIAN》,DUI《GUIDING》NEIRONGJINXINGLEJINYIBUXIHUAHEJUTIHUA,WEIJINHOUSHENJIJIGUANJIAQIANGNEIBUSHENJIZHIDAOJIANDUGONGZUOTIGONGLEJIBENZUNXUN,BIJIANGCUJIN《GUIDING》GENGHAODIGUANCHEZHIXING。

七、与《广州市内部审计条例》的比较

GUANGZHOUSHI2002NIANCHUTAILE《GUANGZHOUSHINEIBUSHENJITIAOLI》(YIXIAJIANCHENG《TIAOLI》)。《TIAOLI》SHIWOGUODIYIBUCHENGSHICHUTAIDENEIBUSHENJIFAGUI,CHUTAI《TIAOLI》ZAIDANGSHISHUCHUANGXINZHIJU,SHIGUANGZHOUSHINEIBUSHENJIGONGZUOGENGJIAYOUFAKEYI、YOUGUIKEXUN。SHENJISHUXINCHUTAIDE《GUIDING》,YU《TIAOLI》XIANGBI,YOURUXIAJIGEXIANZHUTEDIAN。YISHIQIANGDIAODANGZUZHIDELINGDAO。《GUIDING》DILIUTIAO、DISHISITIAOGUIDING,NEIBUSHENJIJIGOUYINGDANGZAIDANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)ZHIJIELINGDAOXIAKAIZHANNEIBUSHENJIGONGZUO,DANWEIDANGZUZHI、DONGSHIHUI(HUOZHEZHUYAOFUZEREN)YAODINGQITINGQUNEIBUSHENJIGONGZUOHUIBAO,JIAQIANGDUINEIBUSHENJIGONGZUOGUIHUA、NIANDUSHENJIJIHUA、SHENJIZHILIANGKONGZHI、WENTIZHENGGAIHEDUIWUJIANSHEDENGZHONGYAOSHIXIANGDEGUANLI。ERSHIKUODANEISHENJIGOUZHIZE。《TIAOLI》DIBATIAOLIEJULENEIBUSHENJIJIGOU7XIANGZHIZE,《GUIDING》DISHIERTIAOLIEJULENEIBUSHENJIJIGOU12XIANGZHIZE。YU《TIAOLI》XIANGBI,《GUIDING》MINGQUEDENEIBUSHENJIJIGOUZHIZEFANWEIGENGKUANFAN,BAOKUOGUANCHELUOSHIGUOJIAZHONGDAZHENGCECUOSHIQINGKUANGSHENJI,FAZHANGUIHUA、ZHANLVEJUECE、ZHONGDACUOSHIYIJINIANDUYEWUJIHUAZHIXINGQINGKUANGSHENJI,ZIRANZIYUANZICHANGUANLIHESHENGTAIHUANJINGBAOHUZERENDELVXINGQINGKUANGSHENJI,JINGWAIJIGOU、JINGWAIZICHANHEJINGWAIJINGJIHUODONGSHENJIDENG。SHANGSHUZHIZE,TONGSHIYESHIJINJINIANGUOJIASHENJIMINGQUEDEGONGZUOZHONGDIAN。SANSHIMINGQUESHENJIJIGUANZHIDAOJIANDUNEIRONG。《SHENJIFA》DIERSHIJIUTIAOGUIDING,YIFASHUYUSHENJIJIGUANSHENJIJIANDUDUIXIANGDEDANWEI,YINGDANGANZHAOGUOJIAYOUGUANGUIDINGJIANLIJIANQUANNEIBUSHENJIZHIDU,QINEIBUSHENJIGONGZUOYINGDANGJIESHOUSHENJIJIGUANDEYEWUZHIDAOHEJIANDU。GAITIAOGUIDINGLESHENJIJIGUANDUINEIBUSHENJIGONGZUODEXINGZHENGZHIDAOQUAN,《GUIDING》ZAIYIDINGCHENGDUSHANGJISHIGAITIAOSUOSHUDE“GUOJIAYOUGUANGUIDING”。《TIAOLI》ZHONGSHEJISHENJIJIGUANZHIDAOJIANDUGONGZUODETIAOKUANJIAOSHAO,《GUIDING》ZEDUICIKAILIZHUANMENZHANGJIEMIAOSHU。《GUIDING》DIWUZHANGFENWUTIAOMINGQUELESHENJIJIGUANZHIDAOHEJIANDUDEZHIZEFANWEIHEZHUYAOFANGSHI,WEIJINHOUSHENJIJIGUANJIAQIANGNEIBUSHENJIZHIDAOJIANDUGONGZUOTIGONGLEJIBENZUNXUN。


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