摘要
对高校拓展内部审计工作的必要性进行了分析,提出目前高校内审工作重点应从传统审计向以风险管理为导向的内部控制和业务流程等审计全面转型,以提高内部审计机构的地位,促进学校的管理能力。
By analyzing the necessity of extending college internal audit work, the following points are raised in the article： the college internal audit work need to be fully transformed from traditional audit to the kind of audit that value the internal control, risk management oriented internal control and operational flow audit. This transition of internal auditing work will be benefit to the development of the college as well as upgrading the status of internal audit section.
出处
《昆明冶金高等专科学校学报》
CAS
2009年第2期83-85,共3页
Journal of Kunming Metallurgy College
关键词
高校
内部审计
新领域
college
internal audit
new scope
