新升本科院校内部审计规范化建设探讨  

Discussion on Internal Audit Standardization Construction of the new Undergraduate Colleges

作　　者：陈燕[1] 张贤昌[1] 刘娟[1] 谢军[1] 秦凤萍[1] 

机构地区：[1]六盘水师范学院计划财务处,贵州六盘水553001

出　　处：《六盘水师范学院学报》2012年第6期85-88,共4页Journal of Liupanshui Normal University

基　　金：贵州省教育厅高校人文社会科学研究项目(NO:12ZC015)

摘　　要：内部审计是事业单位自我约束机制的重要组成部分,对新升本科院校内部审计存在的审计部门职责不清、审计缺乏独立性、缺乏专业的审计人员以及责任追究制度不完善等现状和问题进行了分析论述,并提出强化内部审计的一些改进措施。Internal audit is one of the most important parts of self-discipline mechanism in utilities. To the present problems of internal audit in the new undergraduate colleges, such as responsibility is not clear, lacking of independence, lacking of professional auditors and the accountability system is not perfect etc. Some measures to improve and strengthen the internal audit were put forward in this paper.

关 键 词：新升本科院校 内部审计 措施 

分 类 号：F239.45[经济管理—会计学]