浅析高校内部控制审计的难点及其突破路径

Difficulties in the internal control audit at colleges and universities and their solutions

内部控制审计是对内部控制是否有效作出鉴定的一种现代审计方法。目前高校开展内部控制审计存在内部控制观念淡薄、业务管理活动种类多样化、内部控制评价标准不明确、风险管理审计较难开展等难点,针对以上难点提出了优化内部控制审计环境,开展灵活、多样的内部控制审计,完善内部控制审计评价标准,开展风险导向内部控制审计等路径。

The internal control audit is a methodology to identify the effectiveness of internal control. There are many difficulties to car- ry out internal control audit at colleges and universities, such as the lack of internal control awareness, too many sorts of business man- agement activities, the unclear internal control evaluation criteria, and difficult to implement risk management audit. Accordingly it is proposed to improve the environment for internal control audit, implement internal control audit in various flexible types, to construct perfect evaluation index system and evaluation criteria for internal control audit, and to carry out risk-basod internal control audit.