高校内部审计风险的成因及防范

Causation and prevention of internal auditing risks at colleges and universities

高校特殊的经济运行状况决定了其内部审计工作也存在着独特的审计风险诱因。本文从经济运行环境、审计队伍的主体和高校内部管理3个方面分析了审计风险的形成条件,并提出了充分发挥高校人才集中的优势、改变传统审计阶段工作的模式和转变审计工作的服务意识等搞好高校内部审计工作、降低审计风险的方法。

Beacuse of the special economic operation conditions, there are distinctive causations of risks in the internal audit of colleges and universities. In this paper, the conditions to cause auditing risks are analyzed in terms of the environment for economic operation, the main part of the auditing staff and the internal management of colleges and universities. Meanwhile the methods of well-handling the internal audit at colleges and universities and decreasing auditing risks are proposed as follows. （1）Give full play to the advantage of colleges and universities to concentrate talents. （2）Change the traditional auditing mode. （3）Improve the service awareness of audit.