廉政审计

廉政审计：审计风暴后的期待

The Incorrupt Auditing : An anticipation After The Auditing Storm

第六，分析了廉政审计依据标准。

Then , analyze the basis standard for integrity audit .

首先，文章阐述了廉政审计概念。

Firstly , expatiate the conception of integrity audit .

第三，阐明廉政审计目标。

Thirdly , clarify the object of integrity audit .

因此将经济责任审计、绩效审计等都列入廉政审计的范畴。

So economic responsibility audit and performance audit all belong to the integrity audit .

因此，作者首先全面论述了廉政审计制度实施的相关法律制度建设。

So completely dissertate the construction of corresponding law system for implement of integrity audit system .

第三，按照腐败预警阶段、预警审计阶段和查实审计阶段构建廉政审计程序。

Thirdly , constitute integrity audit procedure respectively in corruption alarm stage , alarm audit stage and authenticity audit stage .

广义的廉政审计则是指为保证公共权利拥有者廉洁从政行为，而进行监督所采取的审计活动的总称。

Generalized integrity audit refers sum of all kinds of audit actives supervising and guaranteeing the integrity of public rights owners .

廉政审计基于特种审计制度理论平台，对特种审计进行了第二次制度创新。

The honesty auditing based on the theory of special auditing system , an innovative system itself , is characterized by greater innovativeness .

主要论述了国家公职人员腐败预警指标体系设计、廉政审计程序构建和廉政审计方法的建立。

Mainly dissertate design of corruption alarm index system of government service personnel , integrity audit procedure construction and integrity audit method constitution .

再次，提出并论述了采取廉政审计与国家职务犯罪预防体系相结合的方式，拓展廉政审计职权的观点。

Then , mention and dissertate the opinion of extending integrity audit rights by combining integrity audit and the prevention system of state duty crimes .

其次，借鉴舞弊风险导向审计原理，确立了廉政审计程序腐败导向的设计思路。

Secondly , using the principle of audit guided by fraud risk for reference , decide the design idea of integrity audit procedure guided by corruption .

长期目标是通过设置专门廉政审计机构，完善廉政审计法律制度，建立起长效廉政审计实施机制。

The long term object is to improve integrity audit law system and to construct long efficient integrity audit implement mechanism by setting special integrity audit institution .

首先，作者构建了国家公职人员腐败预警指标体系共5类28项指标作为廉政审计预警核心。

Firstly , constitute 5 kinds and 28 items of indexes of corruption alarm index system for government service personnel as the core of integrity audit alarm .

廉政审计目标就是改进特种审计制度，并具体阐述了廉政审计的目标、内容和方法，比较了两者之间差异。

The objective of " The incorrupt Auditing " is to improve " Special Auditing system " . The paper illustrates the objective , contents , methods and differences of the two system .

第三，论述了当前和今后一个时期反腐败工作的指导性文件&《建立健全教育、制度、监督并重的惩治和预防腐败体系实施纲要》对廉政审计影响。

Thirdly , dissertate the influence of a directing document for present and aftertime anti-corruption , implement compendium of constructing and improving corruption punishment and prevention system emphasizing on education , system and supervision on integrity audit .

其次，概括了廉政审计特征。从廉政审计的专门性、预警性和司法性等十个方面，概括了廉政审计有别于财政财务审计、经济责任审计类型的特征。

Secondly , generally describe the features of integrity audit from ten aspects such as the specificity , alarm and judicature features of integrity audit , including the difference between integrity audit and finance audit and economic responsibility audit .

第二章：廉政审计几个基本概念。廉政审计需要建立一套由廉政审计定义和目标相关联的基本概念所组成的逻辑体系，以此作为指导和建设廉政审计的理论依据。

Chapter II : The several basic concept of Integrity Audit . A logical system comprising integrity audit definitions and basic conceptions associated with object is necessary for integrity audit , which can direct and construct the theory foundation of integrity audit .

再次，论述了预警审计内容之二的廉政专项审计的具体内容。

Then , dissertate the detailed content of special integrity audit , another one of alarm audit contents .