合规性审计目的在于揭露和查处被审计单位的违法、违规行为,促使其经济活动符合国家法律、法规、方针政策及内部控制制度等要求的审计。
第二类是合规性审计和绩效审计并重,如瑞典和日本。
Second kind is to join rule audit and performance audit together, such as Sweden and Japan.
坚持合规性审计与绩效审计相结合,对重大事项实行动态全程跟踪审计,预警潜在风险,提供及时有效的审计信息;
In case of major issues, SAIs may carry out audit in a dynamic real-time manner to cover the entire process, aiming at disclosing potential risks by communicating timely and effective audit messages;
寻找志同道合的合作伙伴(在审计、风险和合规性等方面相符合的)。
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