高校内部审计风险管控及发展趋势研究

A Study on the Risk Management and Control of Internal Audit in Colleges and Universities and the Trend of Development

通过对高校内部审计的问题成因、目标管理、监督评价等工作方法的分析和国外审计理念的介绍,提出用"风险为导向、评估为核心"的审计工作思路来合理分配审计资源,有效控制风险;以及高校内部审计要在不断追求创新手段和方法的过程中,注重风险管控与质量提升。

Based on the analyses of the causes of the problems, the management by objectives and the monitoring and evaluation of internal audit in colleges and universities, together with an introduction of the concepts of audit a- broad ,this essay proposes that the＂ risk-oriented and assessment-centered＂ concept for audit work be applied to help reasonably distribute audit resources and effectively control possible risks. The risk management and control should be emphasized in internal audit in colleges and universities to improve its quality during its processing of pursuing innovative methods.