浅析高校内部审计风险的防范与控制

On the Prevention and Control of Auditing Risks in Universities

随着高校办学规模的扩大,高校内部审计工作风险也日益增大。文章根据高校自身特点,从分析高校审计风险产生的原因入手,提出高校审计人员应树立审计风险意识,采用先进的审计理论与审计技术、合理评价审计风险等一系列措施来防范与控制审计风险。

In industrialization of higher education, the internal auditing risks at higher institutions become greater. The paper points out that auditor should build up the consciousness of risk prevention and adopt advanced auditing theories and techniques to evaluate reasonably auditing risks in accordance with the characteristics of higher institutions and keep universities and colleges away from the risks.