摘要
审计作为高职院校监督体系的重要组成部分,在推动高职院校治理体系和治理能力现代化进程中具有十分重要的作用。加强内部审计管理,提高内部审计监督与服务水平,提升财务信息质量,是新形势下对高职院校内部审计工作的新要求。在分析目前高职院校内部审计问题的基础上,有针对性地从改进技术方法、加强人员素质、审计成果转化、提高信息化水平等四个方面来探讨提升内部审计质量的措施和方法。
It is new requirements for the internal audit work under the new situation to strengthen the internal audit management, improve the level of internal audit supervision and service, and promote the quality of financial information as well. As an important part of supervision system in one unit, the audit plays an important role in promoting the modernization of the unit management system and governance capacity. Therefore, based on the analysis of current internal audit problems, the measures and methods of improving the quality of internal audit are discussed from four aspect as following in the paper: improving the technical methods, strengthening the quality of personnel, transforming the audit achievements, and enhancing the information technology.
作者
任芬莹
REN Fen-ying(Audit Department,Shaanxi College of Communication Technology,Xi'an 710018 ,China)
出处
《陕西交通职业技术学院学报》
2019年第1期43-46,共4页
Journal of Shaanxi College of Communication Technology
关键词
内部审计
高职院校
探析
internal audit
higher vocational colleges
analysis
