高校内部审计问题探究  

Research on Internal Audit in Colleges and Universities

作　　者：张世敏 杨琰 赵增弘[2] Zhang Shimin;Yang Yan;Zhao Zenghong(Audit Office,Hebei University of Economics and Business,Hebei Shijiazhuang 050061,China;Audit Office,Hebei Education Department,Hebei Shijiazhuang 050051,China)

机构地区：[1]河北经贸大学审计处,河北石家庄050061 [2]河北省教育厅审计处,河北石家庄050051

出　　处：《河北经贸大学学报（综合版）》2020年第2期77-80,共4页Journal of Hebei University of Economics and Business(Comprehensive Edition)

摘　　要：政府部门机构改革对高校内部管理提出了更高的要求,高校内部审计同样也需要与时俱进。目前高校内部审计的问题主要体现在组织模式不科学、审计范围过窄、审计人员胜任能力不足、审计技术落后、审计整改不到位等方面。需要优化高校内部审计组织模式,拓展内部审计业务范围,提高内部审计人员胜任能力,采取科学有效的审计技术方法和加强整改完善内部审计结果应用机制。The institutional reform of government departments puts forward higher requirements for the internal management of colleges and universities.The internal audit of colleges and universities also needs to keep pace with the times.At present,the problems of internal audit in colleges and universities are mainly reflected in the unscientific organization mode,narrow scope of audit,insufficient competence of auditors,backward audit technology and incomplete rectification of audit.Therefore,we should optimize the organizational model of internal audit,expand the scope of internal audit business,improve the competence of audit staff,adopt effective audit methods,strengthen the rectification and improve the application mechanism of internal audit results.

关 键 词：高校 内部审计 风险管理 

分 类 号：F239.45[经济管理—会计学]