探讨高校风险导向内部审计可行性

The Feasibility of Risk-based Internal Auditing in Higher Education Institutions

高校为社会承担着育人的重任,在国家大力支持下,迎来了发展的大好时机,同时也面临着许多风险,如何降低或规避风险成了管理层非常关注的一个问题。风险导向内部审计是以风险评估为基础的一种新的审计理念,利用审计资源对高风险领域提出合理建议,能够有效降低或规避风险,随着国外的应用和推广,在国内审计领域受到了非常高的关注。许多高校内部审计人员也在学习和研究风险导向内部审计,本文将做粗浅的探讨高校风险导向内部审计可行性。

The higher education institutions have the responsibility of educating students.In these years,the country gives them a strong support,these institutions have a golden opportunity of development,but they also face many risks.The management office becomes a great concern about how to reduce or avoid the risk.The Risk-based internal auditing based on the risk assessment is a new concept of the audit theory.It could be reduce or avoid the risk by giving the advice and using the audit resource.It becomes more and more concern as using in abroad.Many internal auditors in higher education institutions also learn and research the Risk-based internal auditing theory.The article will discuss the feasibility of Risk-based internal auditing in higher education institutions superficially.