“研究式审计”在内部审计实践的应用策略

Application Strategy of"Research-based Auditing"in Internal Audit Practice

基于“研究式审计”在审计项目实践中的概念和特征,试述“研究式审计”在内部审计,尤其是高校内部审计实践中的必要性,及其在合同管理、领导干部经济责任、教育政策落实、科研经费管理、内部控制及廉政风险防控等方面开展的可行性。

Based on the concept and characteristics of"research-based auditing"in the practice of audit project,this paper discusses the necessity of"research-based auditing"in internal audit,especially in the practice of internal audit in colleges and universities,and the feasibility of"research-based auditing"in carrying out audit research on contract management,economic responsibility of leaders,implementation of educational policy,management of scientific research funds,internal control and integrity risk prevention.