高校内部审计风险及管理机制探析  

An Exploration of the Internal Auditing Risk and Management System in Higher Education Institutions

作　　者：谭红静[1] 

机构地区：[1]重庆师范大学审计处,重庆400047

出　　处：《重庆三峡学院学报》2008年第5期116-118,共3页Journal of Chongqing Three Gorges University

摘　　要：高校内部审计机构的相对独立性、经济管理的复杂性、范围的广泛性、审计手段和方法的相对落后性等因素,决定了高校内部审计风险的客观存在。高校内部审计风险兼有一般企业内部审计风险的特点和自身独有的特点。本文论述了高校内部审计风险的特点以及产生的原因,提出了防范和控制审计风险的管理机制。Internal auditing risk in university has the common features of that in ordinary enterprises and also its own characteristics. Its relative independence, complexity of economical management, intensive range and backwardness of methods of auditing, internal auditing system lead to the real existence of internal auditing risk in college and university. This paper analyzes the features of higher internal auditing risk and the reasons of happing, and offers the measure of preventing and controlling.

关 键 词：内部审计 风险 管理机制 

分 类 号：F239.45[经济管理—会计学]