ministry of audit

But in practice, the execution of auditing by law is not as good as expectation, the ability of auditing by law of ministry of audit need to be improved.

但是，从审计实践来看，依法审计的执行情况并不理想，依法审计能力尚待进一步提高。

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The Ministry of Finance, National Audit Office and other departments of the China forward the new requirements to strengthen the implementation and management of the budget.

财政部、审计署等部门对国家中医药管理局强化预算执行、加强预算管理等方面提出了新的要求。

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They also pointed out clearly and specifically that the implementation of the so-called audit by a third party, to the government audit, refers to by the full-time audit staff in the dedicated authority ( Ministry of Audit, Audit Office).

并且明确具体地指出，所谓审计由第三者执行，就政府审计来说，是指由专设机关（审计部、审计处）中之专职审计人员执行。

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Bodies of supervision of social security fund in China include ministry of labor and social security, ministry of finance, ministry of audit, in-house bodies of supervision, social supervision system and other bodies of supervision.

我国社会保障基金监管主体包括劳动和社会保障部门，财政部门，审计部门，内部监管主体，社会监管系统和其他监管主体。

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Meanwhile, the Ministry of Audit can play this role and its effect on the implementation of its own, what factors would effect the implementation of internal audit have an impact is a critical issue.

同时，由于部审计能够起到这方面的作用又与其自身的实施效果有关，哪些因素会对内部审计的实施效果产生影响是个至关重要的问题。

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