基于内控背景下高校财务稽核工作的思考

Thoughts on Financial Audit in Colleges and Universities Based on Internal Control

论文探讨了新时期我国高等院校会计稽核工作与内部控制体系建设的关系。作者从稽核工作过程与业务层面内控流程的一致性,稽核工作与内部审计的差异性和联动性,稽核工作对人员素质和机构设置的新要求等方面,探讨了高校内控体系建设进程中稽核工作的地位、内涵和要求。

This paper preliminarily discussed, in new period, the relationship between auditing and internal control system construction of universities. The author investigated the role, meaning and requirement of auditing in the procedure of universities internal control system construction from three aspects, which are the consistencies between the procedure of auditing and the procedure of internal control at operation level, the differences and linkages between auditing and internal control, and the new requirements for auditors and institutional setting.