由提升工会组织审计水平谈内外部审计结合

随着国家对工会经费审计工作要求的不断提升，过去单纯的内部审计本身所具有的局限性已经凸显，无法满足工会组织审计工作的需求。引入外部审计，利用外部审计的技术优势、经验优势以及对独立性的要求，对内部审计进行强化与改良，从而达到内部审计与外部审计的完美结合，提升工会经费的审计水平。

By promoting trade unions on internal and external audit according to audit level

With more and more the state of the union of continuous improvement national requirements for funding audit of labor unions, the limitations of the past simple ＂internal audit＂ method itself has already highlighted. It cannot unable to meet the demand of audit work of labor trade union organizations. The introduction of external audit which has advantage of the technology, the experience as well as the requirements for the independence, could strengthen and improve the internal audit, so as to achieve the perfect combination of internal audit and external audit, improve the level of trade union funds audit.