高职院校内部审计现状调查及对策分析  

Status Survey and Countermeasures of Higher Vocational Colleges Internal Audit

作　　者：陆宏如[1] 

机构地区：[1]南通航运职业技术学院,江苏南通226009

出　　处：《广东轻工职业技术学院学报》2014年第1期20-22,共3页Journal of Guangdong Industry Polytechnic

基　　金：江苏省教育厅高校哲学社会科学基金指导项目(2013SJD790021)

摘　　要：随着高职院校办学规模不断扩大,面对市场化、信息化的挑战,内部审计作为高职院校管理体制的"免疫系统",发挥着越来越重要的作用。但经调查,现实中高职院校内部审计存在着定位落后、从业人员数量不足、思维模式固化、审计方式跟不上信息化时代等弊端。高职院校内部审计不容乐观的现实状况,有待未来不断地改进。When the scale of higher vocational colleges is expanding, facing challenges of the market and information technology, is playing an increasin employees, solidify thi internal audit that is ＂immune system＂ of management system of higher vocational colleges gly im nking, optimistic, and need continuo portant role. But after investigation, it existed positioning, inadequate way that cannot keep up with the information and so on. So its situa us improvement. number of tion is not

关 键 词：内部审计 定位 外部化 

分 类 号：F239.45[经济管理—会计学]