摘要
新时代赋予了审计工作新职责新使命,审计机关要深刻认识和准确把握新时代的新特点、新使命、新部署、新要求,以审计项目组织管理为重要抓手不断提升审计监督效能、推进审计工作高质量发展。本研究通过访谈和问卷调查分析发现,审计资源统筹、审计计划管理、审计现场与非现场审计管理、内部审计和社会审计资源利用管理、审计成果利用管理均是新时代国家审计项目组织管理的显著影响因素。这些显著影响因素的确定,对于完善组织管理制度、改善组织管理方法和提高组织管理技术、提升项目组织管理水平和管理效果,具有极其重要的理论意义和现实意义。
The new era has entrusted new responsibilities and missions on audit institutions,who should therefore deeply understand and accurately grasp the new characteristics,new missions,new plans and new requirements in the new era,and take it as an important starting point to continuously improve the efficiency of audit supervision system and promote the high-quality development of audit work.Through interviews and questionnaire survey and analysis,it is found that the overall planning of audit resources,audit plan management,on-site and off-site audit management,internal audit and social audit resource utilization management,and audit achievement utilization management are the main influencing factors of project organization and management.The determination of significant influencing factors has extremely important theoretical and practical significance for improving the system,methodology,technology,level and effect of organization and management of audit projects.
作者
许奎
冷艳梅
Xu Kui;Leng Yanmei
出处
《审计研究》
CSSCI
北大核心
2022年第5期49-55,共7页
Auditing Research
关键词
审计机关
审计人员
项目组织管理
影响因素
audit institution
auditors
audit project organization and management
influencing factor
