边界理论视域下的高校内部审计边界分析  

Boundary Analysis of Internal Audit in Colleges and Universities from the Perspective of Boundary Theory

作　　者：刘娜[1] Liu Na(Southwest University,Chongqing 400715)

机构地区：[1]西南大学,重庆400715

出　　处：《对外经贸》2021年第5期99-101,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：面对审计要求提高、审计作用凸显与审计需求扩大的新形势,高校内部审计部门要确定好审计边界,更好地发挥内部审计在改善学校治理、实现学校目标等方面的作用。以组织边界理论及审计边界研究相关文献为基础,并以高校内部审计职责现有制度框架规范为例,对内部审计边界进行探讨,认为高校内部审计边界可从管制边界的范畴来思考,并简化为审计职责边界和审计深度边界,审计边界扩大是可能的,但是边界扩大又是有限的,内部审计部门应统筹考虑各种因素,明白内部审计有所为、有所不为,适当延伸审计深度边界,慎重考虑审计职责边界的拓展,合理编制中长期审计规划,确定年度审计边界,从而指导审计工作开展,有效履行审计职责。Given that we are facing a new situation,in which the audit demand is increasing,the function of audit is prominent,and the need for audit is enlarging,the internal audit departments of colleges and universities should determine the audit boundary and give full play to the role of internal audit in improving school governance and achieving school goals.Based on the research literature of the theory of organizational boundaries and audit,this paper will take the existing institutional framework of internal audit responsibilities as an example to discuss the internal audit boundary.I argue that internal audit boundary in colleges and universities can be divided into the boundary of audit content and the boundary of audit depth.The expansion of audit boundary is possible,but the boundary expansion is limited.The internal audit department should consider all factors in an overall way,try to do something and not to do something.At the same time,we should properly extend the audit depth boundary,consider the expansion of the audit content boundary carefully,prepare the medium and long-term audit plan scientifically and reasonably,and then determine the annual audit boundary,so as to guide the audit work and effectively perform the audit responsibilities.

关 键 词：管制边界 职责边界 审计边界 高校内部审计边界 审计边界扩大 

分 类 号：F239[经济管理—会计学]