高校内部控制评价体系建设若干问题的思考

On the Evaluation System Construction of Internal Control in College

高校内部控制评价是对高校内部控制系统完整性、合理性和有效性的分析和评定,是推动组织内控顺利实施的重要制度保障。目前高校内部控制仍旧十分薄弱,通过借鉴《企业内部控制指引》,结合高校特点和实际情况,建立以高校管理层为责任主体、以高校内设的审计机构为执行主体、以要素评价为模式、以内部控制"五要素"和"五目标"为评价范围的高校内部控制评价体系,以促进其内部控制的有效实施和进一步完善。

Internal control evaluation in college is a complete and effective analysis and assessment on the internal control system and it also promotes the internal control of organization.At present,the internal control is still very limited in college.By drawing the Internal Control Guidelines,and characteristics of universities,we establish the responsibility main body with university management,audit bodies and elements of evaluation.The system adopts the means of Elements Evaluation and fixes the evaluation scope on Five Elements and Five Goals to ensure internal control to be executed efficiently.