广西高校内部风险管理审计体系研究

Research on Internal Audit Risk Management System in Colleges and Universities in Guangxi

伴随经济的发展及竞争的日益增强,广西高校的运营面临越来越多的风险,这些风险制约着高校的进一步发展。对风险进行管理和控制,是高校面临的重大问题。内部风险产业审计体系的建立有利于规范高校管理,提高风险意识,实现组织的发展战略目标。转变高校内部审计职能,调整高校内部审计的模式,才能拓展内部审计的功能,发挥高校风险管理审计的作用。

With economic development and ever intensifying competition,colleges and universities in Guangxi witness more and more risks in operation, which restricts further development of colleges and universities. Man- agement and control of risks are the key problem faced by colleges and universities. Construction of internal audit risk management system is conducive to standardized management of the colleges and universities, to improve- ment of risk consciousness,and to implementation of development strategic objectives of the organizations. Trans- formation of the function of internal audit in colleges and universities and adjustmment of the internal audit pat- tern will expand the function of internal audit and bring the risk management audit in colleges and universities to the full play.