摘要
随着教育体制改革的不断深入,高职院校面临的内外环境日益复杂,腐败案件多发现象,已引起社会的广泛关注.内部审计在高职院校廉政风险防控中的作用越来越被重视,审计监督成为加强廉政风险防控的重要手段.文章分析研究高职院校内部审计在廉政风险中的作用,探析强化审计监督、促进风险防范的有效路径,为廉政风险防控中更好发挥内部审计作用提供些参考.
With the deepening of the reform of education system, higher vocational colleges are faced with the increasingly complex internal and external environment. The multiple corruption cases has aroused wide attention of the society. The role of internal audit in preventing and controlling corruption is getting more attention and the supervision of auditing has become an important method to strengthen the integrity. This paper studies the role of internal audit in prevention and control of corruption in higher vocational colleges. It proposes several effective methods to strengthen audit supervision in order to provide some references for better prevention and control of corruption.
作者
何散芬
张莉莉
He Sanfen Zhang Lili(Zhejiang International Maritime College, Zhoushan, 316021, China)
出处
《浙江国际海运职业技术学院学报》
2017年第2期102-104,共3页
Journal of Zhejiang International Maritime College
关键词
高职院校
内部审计
廉政风险
路径
higher vocational colleges
internal audit
integrity risk
method