浅谈高校内部审计如何把握监督与服务的关系  

On How to Grasp the Relationship Between Supervision and Service in University Internal Audit

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》2012年第3期25-27,共3页Vocational Education and Economy Research

摘　　要：随着高等教育的快速发展，各高校都相继成立了内部审计部门。本文从内部审计中监督与服务的关系入手，结合高校内部审计实践经验，论述了内部审计中监督与服务关系的三种具体体现，提出了内部审计在履行好监督职能的同时，要从三个方面着手强化服务职能。With the rapid development of higher education, all colleges and universities have established their in- ternal audit departments. The paper, from the relationship of supervision and service in the internal audit , together with internal audit experience in higher universities and colleges, discusses three specific embodiments in the internal audit supervision and service , puts forward that the internal audit should perform supervisory functions well, and strengthen the service function from three aspects at the same time

关 键 词：高等院校 内部审计 监督 服务 

分 类 号：F239[经济管理—会计学]