Government Audit Practice Of Internal Audit Resources Utilization

In the current increasingly complex economic environment, China's government audit work required to achieve a new level, as the national government audit organization system, important functions, must actively participate in national governance among full audit supervision "of the immune system "function, to achieve full coverage of audit supervision. Expand the scope of the audit, the audit quality requirements increase, the government audit is a difficult task, the government audit to improve the audit system, standardize audit processes, security audit and supervision according to the independent exercise of the right to maintain law and order to this end FINANCE implement the administrative law, the concept of the rule of law. This requires government audit breakthrough in the traditional audit approach. While the strong momentum of development of internal audit, internal audit set up even more reasonable, gradually by the unit leader's attention, independence is improved, the size and the overall quality of the audit team would be enhanced substantially constructed institutional system of internal audit, internal audit more standardized and rationalized, and made remarkable achievements in improving organizational governance and maximize enterprise value terms. In order to solve the contradiction between the limited audit resources with audit missions emphasis between government audit institutions to play the role of full coverage of audit and supervision, role of the government and internal audit overall effort to further enhance the level and the level of audit and supervision, promote rational government audit resources allocation, improve audit efficiency, cost savings audit, government audit study of the internal audit the use of resources is of great significance.In this study, the government audit of the internal audit resource use as a starting point, drawing on existing research results at home and abroad, based on a standardized research, literature analysis and case study, the first government audit institutions around the use of internal audit resources analyze the situation, summed up the need for government audit institutions using internal audit resources that the government audit of the current problems: audit task, lack of audit resources, limited funds and auditors audit capability; at the same time continue to develop internal audit, areas of work and information increasingly widespread; then analyzes the feasibility of government audit institutions using internal audit resources that the government and internal audits have synergy, efficiency and operability; Finally, government audit institutions a College economic responsibility audit case analysis proves the feasibility of the need for government agencies to audit the use of internal audit resources and practice methods, and draw inspiration by the relevant case. Drawn from the study findings andgovernment auditing agencies use specific methods of internal audit work has a certain significance for the substantive work of government audit institutions.