美国高度重视国防审计工作,审计监督在美国国防和军队建设中起着重要作用。美国的国防审计以国家审计为主导力量,审计范围涉及国防安全领域的各个角落,审计类型以绩效审计为主。我军审计应切实承担起我国国防审计的职责,增强独立性,审计力量的工作重点要逐步转向效益审计。 The United States attaches great importance to the work of national defense auditing and audit supervision plays an important role in U.S. defense and army building. The national defense audit in the United States takes the national audit as the leading force. The scope of the audit covers all corners of the field of national defense and security. The type of audit mainly focuses on performance auditing. Our military audits should earnestly assume the duties of our national defense auditing and enhance our independence. The focus of the auditing efforts should be gradually shifted to efficiency audits.