基于风险导向高校内部控制审计探析

Analysis of the Risk-oriented Internal Control Audit in Colleges and Universities

构建以风险为导向、以控制为主线的内部控制审计,是高校强化内部控制、健全风险防控体系的重要手段。高校在开展风险导向内部控制审计中存在重视不够、审计人员缺乏相应的实务经验和较高的专业素质、缺少内部控制评价标准等问题。因此,高校需要提高对内部控制审计的重视,从审前调查、风险识别、收集可信审计证据、后续审计等四个环节规范审计流程,按照可操作性、成本效益和考虑内控活动具体风险等原则构建评价体系。

To establish the internal control audit, which is risk-oriented and control-aimed, is the key measure to strengthen internal control and prevent the risk in colleges and universities. In the internal control audit, there exist such problems as limited attention, lack of practice and professional competence for the auditors, lack of assessment criteria for internal control, etc. Thus, to enhance the emphasis, to regulate the procedures of investigation, risk identification, collection of convincing evidence, and follow-up audit, are of urgent necessity for colleges and universities to establish the assessment system with the consideration of operability, cost-effectiveness and internal control risk.