摘要
大型审计项目具有规模大、站位高、管理复杂等特点,将驱动审计组织方式不断变革。本文在总结大型审计项目主要特点,分析大型审计项目实践和面临主要困难的基础上,尝试以矩阵式审计项目组织方式为"框",结合新形势、新任务,增加数据支撑、质量流程管控和专业"团队"等要素,力求审计项目组织结构更具扁平化、弹性化和网络化。进而提出以实现审计核心目标为中心、以提高审计效率为基准、以信息技术为支撑、以质量控制为侧重点的审计项目组织方式设计原则,抽象出矩阵嵌套型组织结构,即依托矩阵型的网状组织模式,叠加垂直和横向层次结构联系,嵌入多个项目型单元结构,使审计项目组织管理更富有弹性和效率。
Large-scale audit project has been a normal of national auditing. It features large scale, high positioning, complex management, etc. which promote the innovation of audit projects organization. Based on the analysis of practice and challenge of large-scale audit project, this article takes the matrix organization mode of audit project as ＂frame＂, inputting the elements of data support, quality control and professional team, and combining with new cir- cumstance and assignments. It tries to make the organization mode flat, elastic and networked. Furthermore, it pres- ents the principle of designing organization mode of audit project, and abstracts the organization structure of nested matrix. That is based on the netted organization mode of matrix, with across and down connection, and embedded u- nit structure to make the audit project management and organization more elastic and efficient. It will be some meaning of enlightenment and reference.
出处
《审计研究》
CSSCI
北大核心
2015年第2期29-35,共7页
Auditing Research
基金
中国审计学会与审计署兰州特派办理论研究会合作研究课题“审计组织方式创新”的阶段性研究成果
关键词
大型审计项目
组织方式
组织结构
large-scale audit project ,organization mode, organization structure
