健全高校内部审计质量控制的措施与思考

Improving the Quality Control of Internal Audit Measures and Reflections in Institution of Higher Education

文章分析了高校内部审计质量控制的内涵和影响因素,针对高校内部审计现状,从完善审计基本质量、内审项目主要环节和质量考核与评价的控制措施方面探讨了健全高校内部审计质量控制。

This paper analyzes the connotation and influencing factors about internal audit quality control in institution of higher education.Considering the present situation of internal control audit,this article investigates percetion basic quality audit、integrity the key areas and assessment and evaluation of internal audit control measures to improve the quality control of internal audit in institution of higher education.