运用内部控制整体框架理论构建高校校园安全工作体系

The overall internal control framework using construct the university campus security system

针对高校学生人数多、管理更加开放等特点,我们有必要防范于未然,构建校园安全工作体系。文章以美国COSO报告为理论基础,从内部控制的五个方面探究构建校园安全工作体系的途径。

We should pay attention to build the campus security system.COSO report of the United States has made a wide range of research.On the basis of COSO report,internal control should be enhanced from five aspects to build from the five build campus security system.