摘要
高校工程审计作为高校内部审计的重要组成部分之一,但由于起步较晚,目前高校工程审计现状的系统性研究还较少。本文针对全国64所高校的内审机构设置情况、工程审计队伍建设情况、工程审计工作开展情况、工程审计结果公示及运用情况等进行问卷调查,分析高校工程审计现状。
Engineering audit is one of the important parts in internal audit of colleges and universities,but due to its late start,there are few systematic studies.This paper adopted the questionnaire to establishment of internal audit institutions,the construction of engineering audit teams,the development of engineering audit work,the publication and application of engineering audit results in 64 colleges and universities.And then we analyze the current situation of engineering audit in colleges and universities.
作者
徐春晓
刘晓虎
XU Chun-xiao;LIU Xiao-hu(Audit Department,Zhejiang Institute of Economics and Trade,Hangzhou 310018,China;China Energy Engineering Group Eastern RunYe Engineering Construction Co.,Ltd.,Ningbo 315800,China)
出处
《价值工程》
2021年第22期163-165,共3页
Value Engineering
关键词
工程审计
调研
队伍建设
委托审计质量
结果公示
engineering audit
investigation
team construction
quality of audit appointment
result announcement