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        《公路水路行業內部審計工作規定》政策解讀

        發布時間:2019-06-10 09:48 來源: 公路事業發展中心 字體: 大   中   小  
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          日前,交通運輸部以2019年第7號令印發了《公路水路行業內部審計工作規定》(以下簡稱《規定》),并于2019年4月1日起正式實施。為便于有關單位更好地理解相關內容,切實做好貫徹實施工作,現就《規定》修訂的背景和主要修訂內容解讀如下:

          一、修訂背景

          2004年原交通部印發的《交通行業內部審計工作規定》(交通部令2004年第12號)對規范交通行業內部審計工作、提高內部審計工作質量、促進交通事業發展發揮了重要作用。近年來,內部審計工作面臨的形勢發生了較大變化。一是,黨的十九大和十九屆三中全會作出改革審計管理體制的重大決策部署,加強黨對審計工作的領導,構建集中統一、全面覆蓋、權威高效的審計監督體系。2018年5月23日,習近平總書記在中央審計委員會第一次會議上發表重要講話,深刻闡述了審計工作的一系列根本性、方向性、全局性問題,指明了新時代審計事業的前進方向,為新時代審計工作提供了根本遵循。總書記指出,要加強對內部審計工作的指導和監督,充分調動內部審計力量,增強審計監督合力。2014年國務院印發《關于加強審計工作的意見》,2015年中辦、國辦印發《關于完善審計制度若干重大問題的框架意見》,對完善政府審計做出了重大部署,為進一步完善內部審計工作提供了政策導向。二是,2016年交通運輸部黨組印發《關于加強和改進內部審計工作的通知》,要求推進內部審計全覆蓋,完善內部審計工作機制,加強內部審計能力建設,建立健全長效監管機制。三是,2018年1月審計署印發新修訂的《審計署關于內部審計工作的規定》(審計署令第11號),對內部審計工作提出了新的要求,需要將有關要求落實到公路水路行業內部審計工作中。

          二、修訂的主要內容

          《規定》共8章39條,主要章節為總則(共7條)、內部審計機構和人員(共8條)、內部審計職責(共5條)、內部審計程序(共5條)、內部審計結果運用(共6條)、對內部審計工作的指導和監督(共4條)、責任追究(共3條)、附則(共1條)。與原規定相比,增加的內容主要為:

          (一)豐富了內部審計的功能和目標。《規定》增加了內部審計的“建議”職能,將目標定位為“促進單位完善治理、實現目標”。

          (二)充實內部審計監督的職責。增加了對貫徹落實國家重大政策措施情況審計;對發展規劃、戰略決策、重大措施以及年度業務計劃執行情況審計;對公路、水路國家重點基本建設項目進行績效審計;對境外機構、境外資產和境外經濟活動審計;對自然資源資產管理和生態環境保護責任的履行情況進行審計等職責,為依法開展審計工作提供保障。

          (三)強化單位主要負責人的責任,推進內部審計的獨立性。一是完善有利于保障內部審計獨立性的體制機制。進一步明確內部審計機構應當在本單位黨組織、主要負責人的直接領導下開展內部審計工作;下屬單位或者分支機構較多,以及實行垂直管理的部屬單位,應當強化內部審計機構建設,未單獨設立內部審計機構的部屬單位,應當指定履行內部審計職責的內設機構,設置內部審計崗位,配備專職的內部審計人員。建立健全內部審計問題整改機制,單位主要負責人為問題整改第一責任人,對內部審計發現的問題和提出的建議,要及時整改。二是強調內部審計機構和人員的獨立性。規定內部審計機構和內部審計人員不得參與可能影響獨立、客觀履行審計職責的工作。內部審計人員因履職遭受打擊、報復、陷害的,單位黨組織、董事會(或者主要負人)應當及時采取保護措施,并對相關責任人員進行處理;涉嫌犯罪的,移送司法機關依法追究刑事責任。

          (四)進一步規范內部審計工作的程序。在參考國家審計機關做法和有關內部審計職業規范的基礎上,結合公路水路行業實際,對審計前準備工作、編制審計方案、起草審計決定、被審計單位審計整改工作等進行了豐富、細化。

          (五)強化內部審計結果運用。明確要求建立健全審計整改機制,建立健全內部控制措施,將內部審計結果及整改情況作為考核、任免、獎懲干部和相關決策的重要依據,對違紀違法問題的移交等提出明確要求,對所屬單位內部審計發現且已經糾正的問題,可視情況不再在審計報告中反映,進一步強化審計結果運用。

          (六)明確內部審計的指導和監督工作。系統規范了內部審計機構管理、指導、監督內部審計工作的職責職能,明確了指導和管理的主要方式等。

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