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合并高校内部审计风险的成因及对策 被引量:1

The Auditing Risks within Merged Universities: Contributing Factors & Our Countermeasures
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摘要 随着合并办学的不断深入 ,高校内部机构调整和人员重组也发生了显著的变化 ,从而引发了高校内部审计环境的变化 ,对内部审计工作人员产生了一定的审计风险。为了帮助内部审计人员充分认识审计风险 ,防范和化解内部审计风险 ,有必要从统一经济规章制度、增强审计人员素质、改进审计手段和规范内审程序等方面入手 ,探索防范和化解合并高校内部审计风险的具体对策。 With the mergence of Chinese colleges and universities deepening, the merged universities have readjusted their organizational and personnel systems. Such notable changes have consequently altered the internal auditing conditions and brought about certain risks to the auditors. In order to help the auditors fully recognize and then to prevent and remove the auditing risks, merged universities need to work out specific countermeasures by starting with the following considerations: seeking the unity of the economic and financial regulations; improving auditors quality and the auditing methods; and standardizing the internal auditing procedures.
作者 朱芳
机构地区 扬州大学校机关
出处 《扬州大学学报(高教研究版)》 2001年第2期47-50,共4页 Journal of Yangzhou University(Higher Education Study Edition)
关键词 高校 中国 内部审计风险 学校合并 财经法规制度 审计人员 素质 财务管理 merged universities internal auditing in universities auditing risks
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