高校内部审计风险评估模型研究  

Study on the Risk Assessment Model Applied in Colleges and Universities Internal Audit

作　　者：韩意[1] 谢卫华[2] 

机构地区：[1]安徽科技学院监察审计处,安徽凤阳233100 [2]安徽科技学院发展规划处,安徽凤阳233100

出　　处：《蚌埠学院学报》2015年第6期95-100,共6页Journal of Bengbu University

基　　金：安徽科技学院校级重点学科建设项目(AKZDXK2015B01);安徽科技学院校级项目(SRC2014392)

摘　　要：根据高校运营管理特点,建立适用于高校内部审计部门的风险评估模型;使用三角模糊层次分析法,按照风险评价指标,定量计算高校风险防范控制点的风险值;使用敏感性分析法,确定权重量化过程中的敏感性因素,为提高审计效率和决策的科学性提供参考。According to the characteristics of the management in colleges and universities, the risk assessment model was established in this paper, which is suitable for internal audit department. Based on the risk evaluation index, value-at-risk of the Risk prevention points were calculated using the Triangle Analytic Hierarchy Process （TAHP）. Using TAHP method, the sensitivity factors were determined in the process of weights quantification. All of these can be referenced for improving the auditing efficiency and decision scientificity.

关 键 词：三角层次分析法 高校 风险审计模型 敏感性分析 

分 类 号：F239[经济管理—会计学]