基层工会经费审查委员会作为审计监督体系中最基础的内部审计监督机构,其职责是代表会员群众对本级工会经费收支和各项经济活动进行审查监督,依法自我监督、自我揭示和解决本单位“会计报表和其他资料所反映的经济活动”中的不规范行为,协助、促进本级工会提高工会经费和工会资产的使用绩效。经审人员在开展工作时,既要认真履行工作程序,又要善于把握工作规律,针对突出问题,抓住重点环节,有效提高经审工作质量,最大限度地发挥工会经审组织作用。 As the most basic internal audit supervision institution in the audit supervision system, the responsibility of the grassroots trade union examination committee is to examine and supervise the expenditures and expenditures of the trade unions at the corresponding level and all economic activities on its own behalf, monitor and supervise itself according to law, The non-standard behaviors in “Economic Activities Reflected in Accounting Statements and Other Information” assist and facilitate the trade unions at their own level to improve the performance of trade union funds and the use of trade union assets. When carrying out their work, the interrogated personnel should conscientiously perform their work procedures, be good at grasping the work rules, highlighting outstanding issues and seizing important points so as to effectively improve the quality of the audited work and maximize the role played by the trade union auditing organizations.