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韩国内部审计发展过程中曾经面临缺少法律基础、专业性和独立性无法保障、审计质量不高、公信力下降以及国家审计与内部审计法律关系不明确等诸多问题。2010年,韩国颁布实施了《公共部门内部审计法案》,对内部审计法律体系进行了重新构建,从而极大地推进了内部审计的发展。此举对我国内部审计发展具有借鉴意义。建议我国加快内部审计立法,完善配套法规、规章和制度,加强国家审计对内部审计的管理、指导、监督作用,推进内部审计发展和法治化建设。
In the course of the development of internal audit in South Korea, there were many problems such as the lack of legal foundation, unsustainability of professionalism and independence, the low quality of audit, the decline of public trust and the unclear legal relationship between state audit and internal audit. In 2010, South Korea promulgated and implemented the “Public Sector Internal Audit Act” and reconstructed the internal audit legal system, which greatly accelerated the development of internal audit. This measure has reference significance for the development of internal audit in our country. It is suggested that China speed up the internal audit legislation, improve the supporting laws, regulations and rules, strengthen the role of national audit in the management, guidance and supervision of internal audit and promote the development of internal audit and legalization.