浅议怎样提高高校内部审计质量  

On How to Improve the Quality of Internal Audit in Higher Vocational College

作　　者：刘文红[1] 

机构地区：[1]娄底职业技术学院

出　　处：《职教与经济研究》2013年第1期11-14,共4页Vocational Education and Economy Research

摘　　要：为了提高高校审计工作质量,必须建立严格的内部审计项目质量控制制度体系,从审前、审中、审后各个环节进行严格控制,实行审计全过程质量控制。在具体的内部审计实践中,高校可以从配强人员、运用审计控制技术与方法、实行内部审计公示、建立审计人员责任追究制度等四个途径入手,提高内部审计质量。In order to improve the quality of the audit work in higher college,the internal auditing quality control system should be established strictly,in which each link from preaudit ,audit and review should be controlled strictly to implement the audit process quality control . It is helpful for the higher vocational college to improve the quality of audit by appointing qualified audit staff,using audit control techniques and methods,implementing internal audit publicity and responsibility system of audit staff.

关 键 词：高校 内部审计 审计控制 审计质量 

分 类 号：F239.45[经济管理—会计学]