摘要
高校内部审计对高校目标的实施有重大的影响.审计过程中涉及管理部门、内部审计单位和被审计单位3个方面,它们之间存在利益上的关联关系,每一方的策略选择都会受到其他方的策略选择的影响.在对现有方法进行分析的基础上,利用博弈论对三方的策略选择进行建模,深入分析了局中人不同策略选择下的均衡解,能够有效地降低监督和审计成本,提高审计的准确率.
The internal audit of colleges and universities has a significant impact on the implementation of the goals of colleges and universities.The audit process involves three aspects:the management department,the internal audit unit and the audited unit.There is an interest relationship between them.Each party's strategy choice will be affected by the other party's strategy choice.Based on the analysis of the existing methods,this paper uses game theory to model the strategy choice of the three parties,analyzes the equilibrium solution under the different strategy choice of the people in the Bureau,and finally gives the reasonable use of audit big data system,which can effectively reduce the cost of supervision and audit,and improve the accuracy of audit.
作者
李兆龙
李敬
王丹
Li Zhaolong;Li Jing;Wang Dan(Audit Office,Henan Normal University,Xinxiang 453007,China;Business School,Henan Normal University,Xinxiang 453007,China)
出处
《河南师范大学学报（自然科学版）》
CAS
北大核心
2020年第5期37-42,共6页
Journal of Henan Normal University(Natural Science Edition)
基金
国家社会科学基金(15BTQ004)。
