内部控制视角下高职院校内部审计工作优化探讨  

On Optimization of Internal Audit Work in Higher Vocational Colleges From the Perspective of Internal Control

作　　者：谢翠红[1] Xie Cuihong(Fujian Chuanzheng Communications College,Fuzhou,Fujian,35000)

机构地区：[1]福建船政交通职业学院,福建福州350007

出　　处：《九江职业技术学院学报》2018年第3期77-79,共3页Journal of Jiujiang Vocational and Technical College

摘　　要：高职院校审计部门要强化其对校内部门的管理、改革以往的内部控制方式、加大校内的自我管控机制的成效、防范学校管理中的风险,从而不断完善校内审计体系。审计部门应以高职院校的内部审计和内部控制为研究核心,仔细剖析当前高职内部审计的工作情况及存在的问题,并针对已知的问题提出高效的解决方案,从而提高内部审计的成效。加强高职内部审计工作的完善和发展,并参照企业内部控制的情况来不断提高高职内部审计和控制的成效。the auditing department of colleges and universities nmst constantly improve the internal audit system by strengthening the management of the internal departments, reforming the way of internal control, improving the effect of the self control mechanism, and guarding against the risk in the school management. The audit department should take the internal audit and internal control of higher vocational colleges as the research core, carefully analyze the current work situation and problems of internal audit in Higher Vocational colleges, and put forward efficient solutions to the known problems, so as to promote the effectiveness of internal audit. It is necessary to perfect and develop the internal audit work in Higher Vocational colleges, and to improve the effectiveness of internal audit and control by referring to the situation of internal control in enterprises.

关 键 词：高职院校 内部控制 内部审计 

分 类 号：G718.5[文化科学—职业技术教育学] F239.45[文化科学—教育学]