提升高校内部控制审计水平的思考  

Thinking of Improving the Level of Internal Control Audit in Colleges and Universities

作　　者：高云丽 Gao Yunli(Audit Office of Heilongjiang University of Chinese Medicine,Harbin Heilongjiang 150040)

机构地区：[1]黑龙江中医药大学审计处,黑龙江哈尔滨150040

出　　处：《对外经贸》2022年第10期94-96,138,共4页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：内部控制审计能够提升高校治理能力和管理水平的提升,助推高校内涵式发展,通过贯彻落实国家决策部署的需要、内部审计机构职能拓展的需要和优化高校审计体制的需要三个方面分析高校开展内部控制审计的必要性,从高校内部控制审计意识、内部审计机构独立性、内部控制审计力量和内部控制管理信息化程度四个角度剖析了高校内部控制审计的现状,从强化内部控制审计意识、增强内部审计机构独立性、充实内部控制审计力量和提高内部控制管理信息化程度四个角度提出了提升高校内部控制审计水平的建议,为高校内部审计机构开展内部控制审计工作提供借鉴。Audit of internal controls can improve the governance ability and management level of colleges and universities, and boost the connotative development of colleges and universities.Through analyzing the necessity to conduct audit of internal controls in colleges and universities from three aspects: the need to implement the national decision and deployment, the need to expand the evil of internal audit institutions and the need to optimize the system and mechanism of colleges and universities.The present situation of the audit of internal in colleges and universities is analyzed from four angles: the awareness of the audit of internal in colleges and universities,the independence of internal audit institutions,the audit of internal force and internal control management informationization degree. From strengthening the audit of internal controls awareness, strengthening internal audit independence, enrich the audit of internal controls team and improve the internal control management informationization level to proposed the Suggestions of the audit of internal controls level and for the internal audit institutions to conduct audit of internal controls work of colleges and universities.

关 键 词：内部审计 高等学校 内部控制审计 治理能力 

分 类 号：F239[经济管理—会计学]