审计计划管理

我国政府审计计划管理工作尚未形成科学、系统的管理体系，仍存在重点不突出、风险控制不足、执行过程监控不力以及后续考评不到位等诸多问题。

There are many problems in our nation ′ s governmental audit planning management , such as lack of logical management system , the emphasis is not obvious , risk management and process control are weak , post-implementation assessment is ignored etc.

五是创新审计管理，加强审计计划管理、审计质量管理和审计风险管理。

Fifth , the audit management should be innovated by strengthening the management of the audit plans , of the audit quality and of the audit risk .

文章按照风险管理审计的程序，即风险评估、以风险为导向的审计计划和风险管理审计的方式方法进行了详细阐述。

According to the procedures of risk management audit , it introduces risk appraisal , audit plan and risk management audit methods .