风险导向内部审计在高校的应用研究  

On the Application of Risk Oriented Internal Audit in Colleges

作　　者：徐元玲[1] 

机构地区：[1]成都信息工程学院商学院,成都610103

出　　处：《价值工程》2015年第9期286-287,共2页Value Engineering

摘　　要：本文阐述了高校风险导向内部审计的涵义,探讨了风险导向审计的程序及内容,结合我国高校内部审计存在的一些问题,从人员素质、观念、技术等方面提出了一些完善的对策建议,通过这些举措,可以在一定程度上提升高校的风险管理水平,更好地发挥内部审计的功能。This paper described the meaning of risk oriented internal audit in colleges, discussed the program and the content of risk oriented audit, combined with the existing problems in internal audit of college in China, proposed some perfect countermeasures and recommends from personnel quality, concept, and technology, through these initiatives, the risk management level of the college will improve, to better play the role of internal audit.

关 键 词：风险导向 内部审计 高校 风险管理 

分 类 号：F239.45[经济管理—会计学]