论风险导向内部审计在高职院校的应用

On the risk orientation in the internal audit of the higher vocational colleges

在风险导向内部审计模式下,高职院校的内部审计工作从第一步开始就关注各种风险,并将风险的识别和评估贯穿于内部审计工作的每个环节中。实施风险导向内部审计要求高职院校内部审计机构必须具备一定的独立性,审计人员要有更强的职业胜任能力。

In the risk-based internal auditing mode of the financial audit of the higher vocational colleges, risks of every sort should be attended from the outset, analysed, evaluated, and resolved. Internal auditors should, therefore, possess sound capabilities, and organizational independence.