摘要
文章将内部控制自我评价(CSA)理论的核心理念运用到高校内部控制评审中,以实现高校内部审计的增值,并重点介绍了南华大学内部控制评审的实施以及其特色与效果。
In this paper, Control Self Appraisal （CSA） core idea is applied to the internal control system appraisal of Colleges and Universifies in order to realize added value in the internal auditing. And then, this article introduces the implementing on internal control system appraisal in University of South China in detail and states the features and effects of this project.
出处
《南华大学学报（社会科学版）》
2008年第3期47-49,共3页
Journal of University of South China(Social Science Edition)
关键词
内部控制自我评价
高等院校
内部控制评审
内部审计增值
Control Self Appraisal
college and university
internal control system appraisal
internal auditing added value
