关于高校内部审计外部化的思考  

Problem and countermeasure for externalization of internal audit in colleges and universities

作　　者：杨柳[1] 

机构地区：[1]重庆工商大学审计处,重庆400067

出　　处：《重庆工商大学学报（社会科学版）》2006年第3期40-41,共2页Journal of Chongqing Technology and Business University：Social Science Edition

摘　　要：随着经济管理和审计的发展,一些企事业单位选择了向外部审计人员购买内部审计服务,即出现了内部审计外部化(或外包)趋势。内部审计外部化作为内部审计发展过程的一个新动向,是企事业单位理性选择的结果,而对于我国高校内部审计而言也是明智之举。但在内部审计外部化过程中会出现许多问题,必须因地制宜地采取相应的对策。只有在合理规避与解决内审外部化可能出现的问题基础上,高校内部审计外部化工作才能够顺畅进行。With the developing of economic management and audit, some administrative units and production units chcose to buy internal audit service from external audit officials, which is externalization of internal audit. Externalization of internal audit, as new trends of internal audit development, is a result of reasonable choice and can be used in the audit of colleges and universities. Many contradictions will appear in the process of externalization of internal audit and can be solved by related countermeasures. Only on the basis of reasonably avoiding and solving problems in externalization of internal audit, the work of externalization of internal audit of colleges and universities can easily be implemented.

关 键 词：高校 内部审计 外部化 

分 类 号：F239.35[经济管理—会计学]