摘要
高校内审工作应与时俱进 ,实现从单纯财务收支型审计向管理审计转变、由单纯监督型审计向监督与服务结合型审计转变、由单纯强调审计覆盖面向“全面审计、突出重点”型审计转变、由手工型审计向运用现代科技手段开展审计转变。
The work of internal audit in colleges and universities should keep up with the time, fulfilling the conversion from financial collecting and expending audit to management audit, from just supervision to combination of supervision and service, from attention to scope to completed audit with focal points, from hand audit to audit with modern scientific technology.
出处
《河南科技大学学报（社会科学版）》
2004年第2期110-112,共3页
Journal of Henan University of Science & Technology(Social science)
关键词
高校管理
内部审计
管理审计
management of colleges and universities
internal audit
management audit
