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云审计下高校内部审计全覆盖探索 被引量:3

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摘要 全面审计覆盖从高校的战略出发,结合实际情况建立高效的内部控制体系,是促进高校发展的非常重要的一个管理手段。本文从提高审计效率、审计质量、降低审计成本以及审计平台构建等方面,阐述大数据环境下云审计对于高校内部审计的影响,探索高校审计全覆盖的实现路径。
作者 庄子萱
机构地区 宿迁学院商学院
出处 《合作经济与科技》 2018年第22期150-152,共3页 Co-Operative Economy & Science
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