规范高校建设工程全过程审计的几点思考

Several reflections on regulating the whole process auditing of construction works in higher institution

指出建设工程全过程审计作为现代内部审计理念和实践的一种创新,大大的拓展了高校内部审计领域,文中首先介绍了全过程审计的重要性,接着分析了当前高校建设工程审计工作中存在的普遍问题,最后提出规范高校建设工程全过程审计的相应对策。

It points out the whole process auditing of construction works as an innovation of modern internal auditing idea and practice,has extended to a large degree the area of higher institutions＇ internal auditing.This paper first introduces the importance of whole process auditing,then analyses the common problems which exists in current higher institutions＇ construction works,at last puts forward relevant countermeasure regulating the whole process auditing of higher institutional construction works.