摘要
高校建设工程项目审计是高校内部审计机构依据国家相关法律法规和制度,对建设工程项目各阶段业务管理活动的合法性、适当性、有效性进行的确认和评价活动。从跟踪审计内涵及重要性、实施角度、存在问题及原因分析出发,探讨加强高校新校区建设工程项目全过程跟踪审计工作的方式方法。
The auditing of construction project of co lleges and universities is to identify and evaluate the legality, appropriateness and effectiveness of all phases of business activity of the construction project in accordance with national laws and regulations and system. Based on the analysis of the content, significance, implementation, problems and causes of the follow- up auditing,the method to strengthen the whole process of the follow- up auditing of the new campus construction project is discussed.
出处
《云南开放大学学报》
2015年第2期89-92,共4页
Journal of Yunnan Open University
关键词
高校
新校区
建设工程项目
全过程跟踪审计
colleges and universities
new campus
construction project
whole process of follow-up auditing