论高校内部审计的全面质量管理

The Discussion of Quality Control of Internal Audit in Universities

随着高等学校经济来源、管理活动日趋复杂多样,作为高校经济管理监督的重要手段,内部审计所面临的风险也在日益加大。必须通过全面质量管理来提高审计质量,最大限度地降低高校内部审计的风险。要从分析高校内部审计质量控制的现状入手,从组织机构、制度建设、人员配备、审计项目工作计划、准备、实施、报告、公告等几个方面来全面实施高校内部审计质量管理。

The more complex of economy and management in universities are, the more risk of internal audit would appear. We must improve the quality of internal audit and reduce the risk of internal audit through the all - sided quality control. This article analyzes the actuality of quality control of internal audit in universities, and that internal audit should implement the all - sided quality control through the framework, system, personnel, plan, preparative, actualization and report.