研究型审计视角下高校内部审计协同工作模式创新  

Innovation of Collaborative Work Mode of Internal Audit in Universities from the Perspective of Research-based Audit

作　　者：赵东方[1] ZHAO Dong-fang(Audit Office,Shenyang Normal University,Shenyang Liaoning 110034,China)

机构地区：[1]沈阳师范大学审计处,辽宁沈阳110034

出　　处：《大连民族大学学报》2023年第4期326-329,共4页Journal of Dalian Minzu University

摘　　要：立足于研究型审计视角,阐述了协同工作模式作为高校内部审计综合改革和系统化建设的主要形式、理论逻辑和实践可行性。探索分析了在研究型审计驱动下,协同工作模式创新的实施路径及对高校内部审计高质量发展的积极作用。Based on the in-depth integration of research-based auditing,this paper illustrates the collaborative working mode as the main form of comprehensive reform and systematization and concept of internal audit in universities,and the theoretical logic and feasibility of applied practice innovation.It explores and analyzes the implementation path of the innovation of the collaborative work mode driven by research-based auditing and its positive effect on the development of high-quality internal auditing in colleges and universities.

关 键 词：研究性审计 高校 内部审计 协同工作模式 高质量发展 

分 类 号：F239.2[经济管理—会计学]