价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
33期
160-161
,共2页
风险控制%经济责任%内部审计
風險控製%經濟責任%內部審計
풍험공제%경제책임%내부심계
risk control%economic responsibility%internal audit
单位有风险，审计本身也是有风险的。内部经济责任审计毕竟不是外审、不是政府审计，应以风险导向的审计理论为指导，站在全局的高度和改进工作、加强管理、保护干部的层面，就事论理，对事不对人，把脉一个部门、一个单位经济活动的关键环节和重点风险点，按审计实施方案和规定业务程序，审慎开展内部审计工作。
單位有風險，審計本身也是有風險的。內部經濟責任審計畢竟不是外審、不是政府審計，應以風險導嚮的審計理論為指導，站在全跼的高度和改進工作、加彊管理、保護榦部的層麵，就事論理，對事不對人，把脈一箇部門、一箇單位經濟活動的關鍵環節和重點風險點，按審計實施方案和規定業務程序，審慎開展內部審計工作。
단위유풍험，심계본신야시유풍험적。내부경제책임심계필경불시외심、불시정부심계，응이풍험도향적심계이론위지도，참재전국적고도화개진공작、가강관리、보호간부적층면，취사론리，대사불대인，파맥일개부문、일개단위경제활동적관건배절화중점풍험점，안심계실시방안화규정업무정서，심신개전내부심계공작。
There are lots of risk in enterprise and public institution, especially for audit. Compared with external audit and government audit, the internal economic responsibility audit should be oriented by risk to control the key part and risk point of department, and of economic activity. We should improve the work, strengthen management, protect cadres from a strategic and overall perspective, supervise the key part and key risk of economic activity of a division and a unit. At the same time, we should implement program and standardize business procedure according to audit, and carefully develop internal audit.
