对高校内部控制审计评价内容及指标体系的探讨

Study on the Audit Evaluation Content and Index System of Internal Control in Colleges and Universities

高校内部控制审计评价是发现高校内部控制缺陷,提出改进高校内部控制建议,提高高校管理水平、增强高校风险防范能力的重要手段,内部控制审计评价要解决的关健问题就是在明确审计评价内容的基础上建立科学的评价指标,该文从内部控制要素入手,对高校内部控制审计评价的内容及指标体系进行了探讨。

The audit evaluation of internal control in colleges and universities is the important way to find faults and make suggestions about its improvement. It can upgrade the management and improve the ability to guard against risks. The key solution to the internal control evaluation is the establishment of scientific evaluation index system based on clear and accurate evaluation content. The paper deals with the audit evaluation content and index system starting with internal control elements.