加强公路部门内部审计工作

当前我国公路部门内部审计工作存在主要的问题是对内部审计工作的重要性及作用认识不足，内审人员的积极性不高，内审人员素质低、变动频繁，内审形式单一、被动。为加强内审工作，一是应重视内审机构的设置；二是内审人员要积极开展审计工作：三是通过加强业务学习提高内审队伍素质；四是延伸审计领域；五是发挥内审监督在公路建设中的服务作用。

Strengthening the Internal Audit of Highway Departments

At present, the main problems existing in the internal audit of our country's highway departments are that the understanding of the importance and f unctions of the internal audit is insufficient; the activity of the internal aud itors is not high; the quality of the internal auditors is lower; the form of th e internal audit is simple and passive. In order to strengthen the internal audi t, the first is to lay stress on the establishment of the internal audit setup; the second is to make the internal auditors conduct the auditing work actively; the third is to increase the quality of the internal auditors through strengthen ing the professional training; the fourth is to extend the audit field; the fift h is to give full play to the service function of the internal audit in the cons truction of the highways.