高等学校舞弊与舞弊审计研究

Research on the Audit of Irregularities in Colleges and Universities

高等学校的快速发展带动经济利益的多元化,出现了更多的舞弊机会和可能;以谋取经济利益为目的的舞弊行为,向高等学校内部控制制度的健全性和有效性发起了挑战。本文从内部审计工作者的角度,以提高内部审计在高等学校舞弊预防、发现和纠正过程中的作用为目的,对舞弊的表现形式、舞弊审计的方法、面临的困难和应采取的相关措施等进行了研究。

The fast development of colleges and universities has diversified the economic interests, which resulted in more chances and possibilities of irregularities. The action of irregularities, aimed at seeking economic interests, has challenged the perfection and effectiveness of the internal system of control in colleges and universities. In order to improve the use of the internal audit in the course of precaution, discovery and check of irregularities, this essay, from the angle of an internal auditor, attempts to discuss the forms and audit methods of irregularities, analyze the difficulties faced by colleges and universities, and put forward some related solutions to them.