CAJ | 학술논문

企业内部审计发现问题"整改难"成为制约审计效用发挥的顽疾,主要表现在认识不够统一、整改不够彻底、做法不够科学、执行存在障碍等方面.从五个方面提出了对策:准确辨识制约审计整改的关键因素,健全审计整改机制;实现审计整改闭环管理;由监督审计整改向监督、指导和帮助并重转变;审计整改与注重预防相结合;整合资源,合力推进审计整改.
기업내부심계발현문제"정개난"성위제약심계효용발휘적완질,주요표현재인식불구통일、정개불구철저、주법불구과학、집행존재장애등방면.종오개방면제출료대책:준학변식제약심계정개적관건인소,건전심계정개궤제;실현심계정개폐배관리;유감독심계정개향감독、지도화방조병중전변;심계정개여주중예방상결합;정합자원,합력추진심계정개.
"Rectification difficult"has become a major problem of restricting the exertion of audit results. It presented in many forms. Such as, the understanding is not unified, the rectification is not thorough enough, the practice is not scientific, and barriers existing in the implementation etc. The article presents countermeasures from five aspects as follows, to accurately identify the key factors of restricting audit rectification and perfect the mechanism, to achieve closed-loop management, to transform from simply supervision to equally stressing direction and help, to combine audit rectification with the emphasis on prevention and to integrate resources to make a concerted push to audit rectification.