摘要
风险导向审计是现代审计中应用的核心方法,高校要运用风险导向审计的理论和方法,严格控制高校收入支出管理,健全高校财务内部控制,减少高校的财务风险,确保高校的经济安全和经济效益的提高。
Risk-oriented audit is the core method of modern audit,colleges and universities should use the theory and method of risk oriented audit to strictly control the income expenditure management,improve the internal control of university finance,reduce financial risk control to ensure the economic security and economic benefits.
出处
《职教与经济研究》
2017年第2期41-44,共4页
Vocational Education and Economy Research
关键词
高校
内部控制
风险
审计
higher college and university
internal control
risk
audit
