风险管理视域下高校工程结算审计的风险与防范

Risk and Risk Prevention of Project Settlement Audit in Institutions of Higher Learning from the Perspective of Risk Management

高校内部审计机构和人员在进行工程结算审计时面临着环境风险、制度风险、信息风险和人员风险等各类风险。风险管理视域下,通过采取“提高认识、明确责任、突出重点、加强教育、完善机制、创新方法”六大举措,可以有效防控高校工程结算审计风险。

The internal audit institutions and personnel in institutions of higher learning face various risks such as environmental risks,institutional risk,information risks and personnel risks when conducting project settlement audits.From the perspective of risk management,it is possible to effectively prevent and control the risks of project settlement audit with the adoption of six major measures,that is,"enhancing awareness,clarifying responsibilities,highlighting key points,strengthening education,improving mechanisms and innovating methods".