本科论文行政事业单位审计工作存在的问题与对策研究 摘 要行政事业单位内部控制是制度、流程以及机制共同作用形成的一个体系，其建立的目的就是为了减少或者杜绝徇私舞弊、滥用职权、效率低下等问题，为的是单位能够更加高效的运转从而更好的履行自己的责任。行政事业单位本身就是比较特殊的，所以它的内部审计工作也非常的重要，完善的内部审计制度、高效的内部审计工作都是相当有意义的。本文首先对内部审计的相关理论进行回顾，对行政事业单位内部审计的现状进行了介绍，分析了其中存在哪些问题，问题产生的原因又是什么，然后就怎样去进行完善进行了讨论，文中特别对内部审计的重要性、必要性进行了说明，要充分的将内部审计的对内进行监察的作用体现出来。经过深入的研究以后我们发现问题产生的原因包括：领导不够重视、制度没有得到落实，使得内部审计没能发挥应有的作用，最后，根据这些问题提出了一些合理的、有效的、具有在针对性的对策。关键词：行政事业单位；内部审计；廉政建设本科论文AbstractThe internal control of administrative institutions is a system formed by the joint action of systems, processes and mechanisms. The purpose of its establishment is to reduce or eliminate problems such as favoritism, abuse of power, inefficiency and so on, so that the units can operate more efficiently and perform their responsibilities better. Administrative institutions themselves are quite special, so their internal audit work is also very important. A perfect internal audit system and an efficient internal audit work are of great significance.Firstly, this paper reviews the relevant theories of internal audit, introduces the current situation of internal audit in administrative institutions, analyzes the existing problems and the causes of the problems, and then discusses how to improve them. In particular, this paper explains the importance and necessity of internal audit, and fully reflects the internal monitoring function of internal audit. After in-depth study, we found that the c...
