| 关于高校内部审计发展的思考 |
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| 引用本文： | 孙燕东. 关于高校内部审计发展的思考[J]. 财会通讯, 2007, 0(5) |
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| 作者姓名： | 孙燕东 |
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| 作者单位： | 广东商学院会计学院 广东广州 |
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| 基金项目： | 黑龙江省教育厅项目《高校内部审计风险及控制问题研究》(项目编号:10554169)资助 |
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| 摘 要： | 本文对高校内部审计发展的现状进行了分析,指出了目前高校内部审计存在审计机构独立性差、审计领域较窄、审计质量不高等问题,探索了高校内部审计发展的必要性,并为高校内部审计的发展重新定位,提出了建立审计委员会、财务审计与管理审计并重、开展风险导向审计、提高内部审计质量等建议。
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| 关 键 词： | 高校 内部审计 发展 |
Consideration on the Development of University Internal Audit |
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| Sun Yandong. Consideration on the Development of University Internal Audit[J]. Communication of Finance and Accounting, 2007, 0(5) |
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| Authors: | Sun Yandong |
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| Abstract: | This paper discusses the development situation of internal audit of universities,points out some problems existed in internal audit of universities, such as the poor independence of audit,narrowing audit field,low audit quality. It explores the necessity and the re-orientation of internal audit development of universities. Finally, It puts forward some suggestions includes that setting up the audit committee,focusing on management audit as well as financial audit,the application of risk-oriented audit,promoting internal audit quality. |
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| Keywords: | University Internal Audit Development |
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