论新时期高校如何提高内部审计质量控制  

Discussion on how to improve quality control of internal audit for universities in new age

作　　者：李倩[1] 贾俊杰[2] 

机构地区：[1]沈阳航空航天大学审计处,沈阳110136 [2]沈阳医学院审计处,沈阳110034

出　　处：《沈阳航空航天大学学报》2012年第6期92-94,共3页Journal of Shenyang Aerospace University

摘　　要：随着高校教育体制改革的深化,高校内部审计在高校内部控制的有效性、运行的高效性等方面发挥着重要作用,其审计质量的高低直接影响审计职能的发挥。加强质量控制措施,提高内部审计工作质量,无疑对高校的建设和发展具有十分重要的意义。在结合高校内部审计实际工作情况的基础上,针对高校内部审计现状,提出了完善高校内部审计质量控制的措施。With the deepening of reform in higher education, internal audit in the university has played an important role in effectiveness of internal control and efficiency of operation. Audit quality has a direct im- pact on the audit functions. The improvement of the quality of internal auditing by implementing the quality control measures is of utmost importance for the construction and development of universities. In this paper, based on the actual working conditions with the status of internal audit in universities, measures to improve auditing quality control are proposed.

关 键 词：内部审计 审计质量 控制 

分 类 号：G475[文化科学—教育学]