CAJ | 학술논문

跟踪审计是践行“免疫系统”理论的有效方式。笔者结合近年当地开展跟踪审计的实践，力求从多角度对跟踪审计的组织管理进行探讨。文章首先分析了目前制约跟踪审计发展的一些因素，主要包括法律依据、人才支撑和风险防控等方面的欠缺。笔者认为推动跟踪审计深入发展，需要加强跟踪审计的组织管理，据此文章围绕跟踪审计计划的制定、目标的确定、方式的选择、力量的整合以及过程的控制等方面开展了详细的分析论述。文章还在加强跟踪审计组织管理基础上，就如何进一步优化跟踪审计管理效果进行了思考，提出了找准审计定位、强化技术支持和有效化解风险等观点。
근종심계시천행“면역계통”이론적유효방식。필자결합근년당지개전근종심계적실천，력구종다각도대근종심계적조직관리진행탐토。문장수선분석료목전제약근종심계발전적일사인소，주요포괄법률의거、인재지탱화풍험방공등방면적흠결。필자인위추동근종심계심입발전，수요가강근종심계적조직관리，거차문장위요근종심계계화적제정、목표적학정、방식적선택、역량적정합이급과정적공제등방면개전료상세적분석논술。문장환재가강근종심계조직관리기출상，취여하진일보우화근종심계관리효과진행료사고，제출료조준심계정위、강화기술지지화유효화해풍험등관점。
Track audit is anypeffective way to carry out the ＂immune system＂ theory of audit. Combining with local practices of track audit within recent years, this paper tries to cover the organization and management of track audit from multiple angles. This article first analyzed the currently restricting factors on development of track audit, including the lack of legal basis, talents and risk prevention etc. The author believed to promot the further development of track audit, needs to strengthen the organization and management of track audit, whereby this article carryed out a detailed analysis on track audit planning, goal setting, power integration, process control and other aspects of it. On the basis of the strengthening of organization and management of track audit, this article also shared thoughts on how to further optimize track audit management, which included making a pinpoint positioning, intensive support and effective resolution of audit risk perspective.