河南省高等学校内部审计的探讨

A Probe into Internal Auditing in Colleges and Universities of Henan

通过调查河南省20多所高等学校的内部审计现状,对审计机构、人员素质、审计范围和审计手段进行分析,并从合理定位、审计创新、提高审计质量、提高人员素质、拓宽审计领域等方面进行研究,提出了河南省高等学校内部审计的发展方向。

Based on the survey of current situation province, the paper analyzes the audit organization, proposals for the internal audit of colleges of Hen auditing, elevating the auditing quality, improving of internal auditing in colleges and universities of Henan quality of auditors, service field and method. Some improving are suggested as such： orientating reasonably, innovating the quality of auditors, and expanding the service field.