摘要
高校内部审计是国家审计体系的重要补充和延伸,在我国高校的快速发展中发挥了重要的作用,使得人们的开始重视研究其职能。本文阐述了我国高校内部控制审计的必要性,对高校内部审计的职能与作用进行了探讨,通过分析高校内部控制审计现况中存在的问题,提出了改进措施及对策,以期能改变高校内部审计的现状,为高校持续、快速、健康地发展服务。
The internal audit of colleges and universities is the important supplement and extension, the national audit system in our country has played an important role in the rapid development of colleges and universities, make people attach importance to study the beginning of its functions.This paper expounds the necessity of the internal control audit in colleges and universities, functions and roles of internal audit in colleges and universities are discussed in this paper, by analyzing the problems existing in the internal control auditing situation, put forward the improvement measures and countermeasures, in order to change the status quo of internal audit in colleges and universities, to serve the sustainable, rapid and healthy development of colleges and universities.
出处
《吉林农业科技学院学报》
2014年第2期26-28,共3页
Journal of Jilin Agricultural Science and Technology University
关键词
高校
内部审计
审计职能
监督
colleges and universities
internal audit
audit function
supervision
