内部控制审计在高校中的应用和发展

The applications and developments of internal auditing in colleges and universities

随着高校的快速发展,高校的办学风险越来越大。内部控制审计可以有效地控制高校在快速发展中所面临的风险。本文系统地介绍了内部控制审计的概念形成,及其在高校中应用的必要性、现状和未来的发展方向。

With the rapid development,the risks of running colleges and universities greatly increase.Internal auditing can effectively control the risk in the development of colleges and universities.In this paper,the definition, necessary, status,and future development of internal auditing in colleges and universities have been systematically demonstrated.