摘要
为了缓解审计资源不足与需求增大的矛盾 ,充分履行内审部门“评价和改进单位的风险管理”职能 。
In order to Lessen the controdiction between the shortage and demand of auditing resources and for an internal auditing office of a higher education institution to do its duty of accessing and improving the risk management,risk-based auditing has to be adopted.This paper discusses the auditing model and its role in an internal auditing office of a higher education institution.
出处
《南华大学学报（社会科学版）》
2001年第2期21-22,共2页
Journal of University of South China(Social Science Edition)
关键词
风险基础审计
风险分析
控制措施
risk-based auditing
risk analysis
control measures
