高职院校提升内部审计工作的思考——以三门峡职业技术学院为例  

Thought on Improving the Internal Audit in Vocational Colleges:Taking Sanmenxia Polytechnic as an Example

作　　者：许永令[1] 

机构地区：[1]三门峡职业技术学院,河南三门峡472000

出　　处：《湖北成人教育学院学报》2018年第1期78-80,共3页Journal of Hubei Adult Education Institute

摘　　要：高职院校内部审计工作的健康发展,除了依靠自身的不懈努力外,还要有良好的审计环境作保障,同时,要从工作理念创新、工作制度创新来推动内审工作规范有序开展,将事前控制、过程监督和事后结算审计有机结合起来,重点监控建设项目的实施,并通过加强对内审人员的相关业务培训,加强队伍建设,提升内审人员的综合素质。It is clear that the healthy development of the internal audit of vocational colleges not only relies on their own efforts,but also have a good environment for security audit.Meanwhile,it is necessary adhere to innovation,promote the orderly development of the internal audit,and enhance the process supervision.On the other hand,college authorities should implement the monitoring of key construction project,and strengthen the internal audit staff training,promote team construction,and improve the comprehensive quality of internal audit staff.

关 键 词：高职院校 内部审计 综合素质 

分 类 号：G727[文化科学—成人教育学] F239[文化科学—教育学]