摘要
回顾和分析海关内部审计的发展历程及存在的问题,树立海关内部审计在职能定位转变、树立"营销"理念、实现多过程监督、完善组织方式等方面的新思想和新理念,结合海关内部审计实践,从创新内部审计环境、做好审计"营销"管理、推进审计信息化建设以及加强与国家审计的衔接方面阐述海关内部审计今后一段时期的发展趋势及重点,力求为我国海关内部审计发展提供理论依据。
Focusing on the development and existing problems in Customs internal audi- ting, the article analyzes the latest thoughts and philosophies on Customs internal auditing in- eluding the transformation of the functions of Customs internal auditing, ＂marketing＂ con- ception, multi--procedure supervision and improvement of organization. Based on the practice of Customs internal auditing, the paper elaborates on the trend and priorities of Customs in- ternal auditing in the forthcoming period in respect of innovating the environment of internal auditing, implementing auditing ＂marketing＂ management, promoting auditing digitalization and strengthening the integration with national auditing, so as to provide theoretical basis for the development of our Customs internal auditing.
出处
《海关与经贸研究》
2014年第2期78-85,共8页
Journal of Customs and Trade
关键词
海关内部审计
海关执法监督
海关内部控制
Customs Internal Auditing
Customs Enforcement Supervision
CustomsInternal Control
