新形势下高校内部审计面临的风险挑战及应对措施  

The risks and challenges faced by the internal audit of colleges and universities under the new situation

作　　者：孙秀萍 卿熙宏[1] 刘华伟[1] Sun Xiuping;Qing Xihong;Liu Huawei(Shandong University of Science and Technology,Qingdao,Shandong,266590)

机构地区：[1]山东科技大学,山东青岛266590

出　　处：《市场周刊》2024年第27期65-67,共3页Market Weekly

摘　　要：文章首先分析了新形势下高校内部审计所面临的风险挑战,包括财务、采购、工程项目管理以及经济责任审计方面的风险.结合山东科技大学的实际情况,提出了“巡审联动”、无人机“飞检”、强化队伍建设及完善审计流程等应对措施,来有效防范和化解风险,促进审计监督作用更好发挥,助力高校健康高效发展.The article first analyzes the risks and challenges faced by the internal audit of colleges under the new situation,including the risks of finance,procurement,project management,and economic responsibility audit.Combined with the actual situation of Shandong University of Science and Technology,we put forward countermeasures such as“inspection linkage”,“fly inspection”of drones,strengthening team building,and improving the audit process to effectively prevent and resolve risks,promote the role of audit supervision,and help the healthy and efficient development of colleges.

关 键 词：内部审计 风险挑战 巡审联动 无人机审计 

分 类 号：G475[文化科学—教育学]