摘要
目前,高校内部审计已经实现了从传统的财务收支审计向内部控制和风险管理审计转变。试图探讨高校加强内部控制和风险管理审计时,如何能突出内部审计的控制、评价和促进功能,发挥预防、防护和建设性作用。
The internal audit in universities has transformed from the traditional audit of financial accounts to the internal control and risk management audit.The paper tries to study how to highlight the control,evaluation and promotion functions of internal audit for prevention,protection and construction when the internal control and risk management audit is carried out.
出处
《山西科技》
2012年第1期57-57,59,共2页
Shanxi Science and Technology
关键词
高校
内部控制
风险管理
审计
university
internal control
risk management audit
