高校系部财务内部审计

A Study of Internal Financial Audit of Departments in Universities and Colleges

我国高校的系部一般按照学科或专业性质设置,集教学、科研、学科建设、专业建设、学生工作为一体,加强系部内部财务审计是新时期对高校财务管理提出的全新要求。从分析目前高校系部财务内部审计存在的领导、人员素质、机构、审计方法等方面的问题出发,提出了加强内部财务审计,提高系部财务管理水平的基本思路,提出健全系部财务内部审计制度、促进系部财务内部审计的创新和实现内部审计现代化的思路,以保证提高内部审计质量,降低审计风险;提高审计效益。

The departments in universities and colleges are set up generally on the basis of disciplinary nature, integrating teaching, scientific research, disciplinary construction and student work together, and strengthening their internl financial audit is the new requirement for financial management in universities and colleges in the new period. By analyzing the problems in leadership ,staff＇s quality, institution and auditing approaches in internal financial audit in the departments of universities and colleges, the paper puts forward the basic ideas to strengthen internal financial audit, improve the financial management in departments, perfect the innovation of the audit and modernize the audit in order to guarantee the audit quality,reduce audit risks and promote audit benefits.