摘要
伴随着审计内容、范围、职能的逐渐扩大,高校内部审计在提高经济效益、防范风险、完善内部管理等方面扮演着重要的角色,内部审计的增值功能日益显现。结合高校审计工作实际,对高校实现内部审计增值功能的必要条件、增值特点进行了探讨,提出了内部审计帮助高校实现价值增值的途径。
With the gradual expand of the audit content,scope,function,the internal audit in improving e-conomic efficiency,to prevent risk control and improve internal management plays an important role,val-ue-added internal auditing function appears day by day.The paper combined the audit work of practical, necessary conditions,discussed the value-added internal auditing function of value-added features.And the paper talked about the ways to help university add value.
出处
《无锡职业技术学院学报》
2014年第6期5-7,共3页
Journal of Wuxi Institute of Technology
关键词
高校
内部审计
价值增值
途径
universities
internal audit
value-added
approach
