内部审计与内部控制协同机制的构建--以苏州市域高职院校为例

Research on the Construction of Coordination Mechanism between Internal Audit and Internal Control--Taking Suzhou Higher Vocational Colleges as an Example

内部审计与内部控制都是单位内部有效防范风险的重要制度安排。内部审计侧重于事后监督,而内部控制可以做到事前、事中监督,两者在监督的手段、措施和方法上既有联系又有区别。从构建有效的协同管理、协同检查、协同整改、协同问责等四个方面的机制,为构建内部审计与内部控制协同机制提供了思路。

Both internal audit and internal control are important institutional arrangements to effectively prevent risks within the unit.Internal audit focuses on the supervision after the event,while internal control can achieve the supervision before and during the event.There are both connections and differences in the means,measures and methods of supervision.From the construction of effective collaborative management,collaborative inspection,collaborative rectification,collaborative accountability and other four aspects of the mechanism,this paper provides ideas for the construction of internal audit and internal control collaborative mechanism.