浅议高校管理审计与风险管理

Risk Management And Management Audit inside Universities and Colleges

通过分析高校开展内部管理审计的必然性,以及内部管理审计在风险管理中发挥的具有前瞻性、客观性、效益性的作用,提出了高校内部管理审计应以预决算的财务审计、内部控制制度审计、重大经济活动的全程跟踪审计作为工作重点,从而推进高校风险管理。

Through analyzing the necessity of the management audit risks inside universities and colleges, management audit play the particular role in risk management. In the end, it puts forward key emphasis in management audit work.