高校新校区建设风险管理审计的思考

Thinking on Risk Management Auditing of New Campus Building in Institutions of Higher Learning

新校区建设是伴随着高校高速发展的必然选择,新校区建设由于规模大、投资高,其中的建设投资风险也是高校领导、职工和社会公众重点关注的领域。内部审计作为学校进行内部控制的有效手段,应积极开拓审计范围,参与学校的风险管理,审计人员通过风险分析、选定合适的审计模式来做好新校区建设风险管理审计工作,充分发挥内部审计的咨询管理职能,改善单位的运营和增加价值。

With the rapid development of universities and colleges, new campus building with its large scale and huge investment is an inevitable choice, whose investment risk has thus become the heightened concern of college authorities, the staff and the public. The internal auditing, as an effective measure of the school control should be employed to actively expand the auditing scope, getting itself involved in the risk management. Auditors should accomplish the auditing work in this regard through making a risk analysis, choosing an appropriate auditing pattern as well as bringing into full play the consultation and management of the internal auditing and improving operational and added value of per unit..