[{"gicategorycode":"","giinfoid":"289842","giindentifier":"dyx021-/2023-1128002","giuuid":"716B79468B4A4F64AA64E4EDB4C19D52","gititle":"什么是内部审计","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局","gidate":"2023-11-28 11:42:16","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"根据《审计署关于内部审计工作的规定》,内部审计是指对本单位及所属单位财政财务收支、经济活动、内部控制、风险管理实施独立、客观的监督、评价和建议,以促进单位完善治理、实现目标的活动。根据《中国内部审计准则-基本准则》,内部审计是一种独立、客观的确认和咨询活动,通过运用系统、规范的方法,审查和评价组织的业务活动、内部控制和风险管理的适当性和有效性,以促进组织完善治理、增加价值和实现目标。国家机关..."},{"gicategorycode":"","giinfoid":"289838","giindentifier":"dyx021-/2023-1128001","giuuid":"C5A2B3EC249A4C279C49EDEE51E9DA31","gititle":"哪些是审计机关每年必选审计项目","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-11-28 11:39:23","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"法律法规规定每年应当审计的项目。根据审计法相关规定,审计机关每年对本级政府预算执行和决算草案、重点部门单位预算执行情况和决算进行审计。 本级审计委员会和政府行政首长要求审计的项目。根据工作需要,本级审计委员会和政府行政首长每年会交办审计机关一些重要事项,审计机关应当列入年度项目计划,按时完成。上级审计机关安排的审计项目。对上级审计机关安排的审计项目,下级审计机关应当列入年度审计项目计划,..."},{"gicategorycode":"","giinfoid":"269750","giindentifier":"dyx021-/2023-0901010","giuuid":"4E88B6BDBE7B45A395CE8A274366666C","gititle":"审计机关审计监督的对象有哪些?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-09-01 17:16:09","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"各级政府及政府部门的财务收支、国有金融机构和企事业组织的财务收支、以及依照《中华人民共和国审计法》规定接受审计的其他财政、财务收支,都是审计机关审计监督的对象。"},{"gicategorycode":"","giinfoid":"269749","giindentifier":"dyx021-/2023-0901009","giuuid":"E2D224E5E4F042BD8A6042F579EE85CA","gititle":"审计机关年度审计项目计划的内容主要包括什么?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-09-01 17:15:40","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"审计机关年度审计项目计划的内容主要包括:(一)审计项目名称;(二)审计目标,即实施审计项目预期要完成的任务和结果;(三)审计范围,即审计项目涉及的具体单位、事项和所属期间;(四)审计重点;(五)审计项目组织和实施单位;(六)审计资源。采取跟踪审计方式实施的审计项目,年度审计项目计划应当列明跟踪的具体方式和要求。专项审计调查项目的年度审计项目计划应当列明专项审计调查的要求。"},{"gicategorycode":"","giinfoid":"269748","giindentifier":"dyx021-/2023-0901008","giuuid":"C5362B07C6944A3C928D934EC9B8A08D","gititle":"如何编制审计项目计划?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-09-01 17:15:11","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"编制年度审计项目计划遵循以下步骤:1.调查审计需求,初步选择审计项目。通过了解、掌握、研究经济和社会发展形势,采取适当方式听取审计委员会成员单位、人大、政协、政府有关部门、组织部门或社会公众的意见,收集对审计工作的需求,初选审计项目。2.对初选审计项目的审计目标、审计范围、审计重点和其他重要事项进行可行性研究。重点调查研究与确定和实施审计项目相关的法律法规和政策;管理体制、组织结构、主要业务及..."},{"gicategorycode":"","giinfoid":"269747","giindentifier":"dyx021-/2023-0901007","giuuid":"7F20A51A29E64659977233E2368FFD20","gititle":"经济责任审计的法律法规依据有哪些?","subcatcode":"政策问答","gitcatcode":"","giccatcode":"","gipubcodes":"大姚县审计局、","gidate":"2023-09-01 17:14:29","gidocno":"","gisubterm":"","gipubcode":"xsjj","summary":"首先,经济责任审计遵循党内法规有关要求。作为推进全面从严治党的重要制度设计,按照党管干部原则,经济责任审计应当遵循有关党内法规的基本精神和相关要求。党的十八大以来颁布的《中国共产党党内监督条例》《党政领导干部选拔任用工作条例》《中国共产党机构编制工作条例》等一系列党内法规,对审计工作都提出了明确要求,为完善经济责任审计制度提供了重要依据。《中国共产党党内监督条例》第三十七条规定,“各级党委应当..."}]