南京审计学院学报
南京審計學院學報
남경심계학원학보
JOURNAL OF NANJING AUDIT UNIVERSITY
2011年
3期
24-30
,共7页
规则控制%风险导向审计%内部审计%公路建设项目%审计模式%建设项目审计
規則控製%風險導嚮審計%內部審計%公路建設項目%審計模式%建設項目審計
규칙공제%풍험도향심계%내부심계%공로건설항목%심계모식%건설항목심계
rules and regulations control%risk-oriented audit%internal audit%highway construction project%auditing mode%construction project audit
以规则规范风险导向审计活动,以规则引领内部审计的转型,是基于规则控制的风险导向内部审计的基本特征。公路建设项目的风险导向审计模式是一个以规则为主导的多元结构的控制系统,这里的规则主要包括风险导向审计规程和风险导向审计作业指引两个层次。风险导向审计作业指引作为操作性的规则,在实际工作中特别重要。要实施公路建设项目风险导向审计模式,还需要在控制平台、控制规范、控制主体和控制中心等方面做好工作。
以規則規範風險導嚮審計活動,以規則引領內部審計的轉型,是基于規則控製的風險導嚮內部審計的基本特徵。公路建設項目的風險導嚮審計模式是一箇以規則為主導的多元結構的控製繫統,這裏的規則主要包括風險導嚮審計規程和風險導嚮審計作業指引兩箇層次。風險導嚮審計作業指引作為操作性的規則,在實際工作中特彆重要。要實施公路建設項目風險導嚮審計模式,還需要在控製平檯、控製規範、控製主體和控製中心等方麵做好工作。
이규칙규범풍험도향심계활동,이규칙인령내부심계적전형,시기우규칙공제적풍험도향내부심계적기본특정。공로건설항목적풍험도향심계모식시일개이규칙위주도적다원결구적공제계통,저리적규칙주요포괄풍험도향심계규정화풍험도향심계작업지인량개층차。풍험도향심계작업지인작위조작성적규칙,재실제공작중특별중요。요실시공로건설항목풍험도향심계모식,환수요재공제평태、공제규범、공제주체화공제중심등방면주호공작。
Regulating the risk-oriented audit and guiding internal audit＇ transformation through rules and regulations are the basic characteristic of the risk-oriented audit based on rules and regulations control.The highway construction project＇ risk-oriented audit mode is a pluralistic structure of the control system supervised by rules and regulations,which mainly include two levels.One is regulations and procedures,and the other is operations guidance.As operational rules,the latter is particularly important in practice.In order to better implement this audit mode,we need to deal with such aspects as control platform,control standards,control body and control centre.
