论如何提高任期经济责任审计的质量

2025-04-03 14:13:44
推荐回答(1个)
回答1:

任期经济责任审计的目的:主要是通过对任职者任职期间与经济责任有关的业绩目标完成情况、企业资产安全完整高效运行情况,以及为履行其经济责任而采取的管理措施等的审查,确认、划清、解除其应承担的经济责任,评价任职者的经营业绩,同时为考核干部提供依据。
围绕任期经济责任审计的目的, 经济责任审计的主要内容包括:
(一)重大经营决策制定和执行情况。
(二)绩效考核指标完成情况。
(三)财务收支的真实、合法和效益情况。
(四)资产管理、使用及质量变动情况。
(五)内部控制制度建立健全和执行情况。
(六)遵守有关廉洁从业规定情况。
(七)其他需要审计的内容。

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