Research On Government Audit Practice Utilizing Internal Audit Resources

In the 19 th National Congress of the Communist Party of China,to promote the healthy development of state-owned enterprises and institutions,and promote the formation of a clean and honest society,it is necessary to further strengthen the supervision of the supervisory departments,and in particular to strengthen the supervision of the government audit department,and give full play to the "immune system" of the government audit."Functions,through the use of internal audit resources in the audit department,improve audit efficiency,and achieve effective supervision of state-owned enterprises.However,judging from the current situation,due to the shortage of auditors and other resources in the government auditing department,it is difficult to effectively implement the audit task,and it is necessary to cooperate with the external auditing force.For this reason,this article through a case study government audit how to use internal audit resources for the use of audit resources in the face of lack of audit resources,to obtain the process and path of government audit to use internal audit resources,namely,the use of internal audit resources,the rational allocation of government audit Resources,to reduce the audit quality caused by the lack of government audit resources,to improve audit efficiency.This article analyzes the theory of synergy theory,resource integration,PAC theory,and division of labor theory,and adopts case studies and other methods.It uses the internal auditing resources of government audit as a precondition to conduct the feasibility and necessity of government auditing on the use of internal audit information.At the same time,taking the financial revenue and expenditure audit of AG Co.,Ltd.as a case,it thoroughly studied the process of government auditing the use of internal auditing resources and its implementation methods,and concluded that the government audits the use of internal audit resources as an implementation path and concluded that the government It is feasible to use internal audit resources for auditing,to improve audit efficiency,save audit costs,and improve audit quality.And put forward feasible countermeasures and suggestions.In order to improve the quality of government audit,strengthen internal audit work,continuously optimize the internal audit process,and improve the efficiency of audit supervision,all have strong practical significance.