霍州市水利局内部审计存在的问题及对策.docxVIP

摘　要 作为国家行政单位某部分的事业单位，主要工作内容有：负责进入有关公益的社会机构以及担负某些政府职能，事业单位充分承担工作职能的能力与它自身的管理要求息息相关，社会能否繁荣稳定社会服务工作的好坏密切相关。基于此，在事业单位进行自身审计探究，不仅使它的工作职能施展得到充分确保，另一方面也有利于完善其内部控制制度、防范风险。内部审计作为监督单位经济行为的一种活动，因受托责任的产生而出现，伴随着受托责任的进化而发展。本文以霍州市水利局为研究对象，采用案例分析法，对霍州市水利局内部审计进行研究,通过探究剖析霍州市水利局自身审计过程中暴露的不足之处和该方面的成因，我们本着优化霍州市水利局自身审计的目的，发表一系列方式以促进优化工作，比如：优化审计规程、审计人员组成、自身审计工作等等。 关键词：事业单位；内部审计；霍州市水利局 Abstract Institutions are branches of state administrative units and social organizations that undertake part of government functions or engage in public welfare services. Their internal management level determines whether they can reasonably play the functions entrusted by the state and do a good job in social services, which is related to the harmonious and stable development of society. Research on internal audit in institutions can not only provide an important guarantee for the development of their functions, but also help to improve their internal control system and prevent risks. Internal audit, as an activity of supervising units economic behavior, appears because of the generation of fiduciary responsibility, and develops with the evolution of fiduciary responsibility. This paper takes Huozhou Water Conservancy Bureau as the research object, uses case analysis method to study internal audit of Huozhou Water Conservancy Bureau, analyses and elaborates the problems and causes of internal audit of Huozhou Water Conservancy Bureau, and puts forward improvement measures on internal audit system, internal auditor structure and internal audit work content, hoping to improve Huozhou City. The improvement of internal audit of water resources bureau is helpful to some extent. Keywords: Government-affiliated institutions; internal auditing; Huozhou Water Conservancy Bureau 目 录 一、引言 1 二、霍州市水利局内部审计基本情况 2 （一）霍州市水利局概况 2 （二）霍州市水利局内部审计现状 3 1. 内部审计制度 3 2. 内部审计人员胜任能力 3 3. 内部审计组织 3 内部审计范围、目标与职能 4 三、霍州市水利局内部审计存在的问题 4 （一）内部审计制度不完善 4 （二）内部审计人员专业胜任能力较差 4 （三）内部审计独立性不强 5 （四）审计范围、目标与职能不明确 5 四、完善霍州