摘要
高校内部审计质量问题主要是审计报告质量不理想和审计整改意见落实不到位。要提升审计质量,需要从领导责任制、部门责任制、岗位责任制落实审计质量责任制;在审计项目上要自始至终按照规定程序全过程进行质量管理;建立内部审计质量评价体系,检查审计质量;同时国家审计机关、教育行政主管部门要加大指导力度,从而实现高校内部审计质量的全面提升。
The quality of internal audit of colleges and universities mainly indicates that the quality of auditing reports is unsatisfactory and auditing rectification opinions are not implemented completely.There are three factors to improve the auditing quality.Firstly,the implementation of auditing quality responsibility system should include leadership responsibility system,department responsibility system and position responsibility system.Secondly,it is necessary to perform quality management in the whole process of auditing projects.Lastly,a system of internal audit quality evaluation should be established to inspect the auditing quality.Furthermore,the national audit administration department and education administration department could intensify the instructions to realize the improvement of the quality of internal audit of colleges and universities.
出处
《湖州师范学院学报》
2015年第1期113-116,共4页
Journal of Huzhou University
关键词
高校
内部审计质量
责任制
全程管理
评价体系
colleges and universities
the quality of internal audit
responsibility system
management in the whole process
evaluation system
