摘要
高校内部审计机构和人员在进行工程结算审计时面临着环境风险、制度风险、信息风险和人员风险等各类风险。风险管理视域下,通过采取“提高认识、明确责任、突出重点、加强教育、完善机制、创新方法”六大举措,可以有效防控高校工程结算审计风险。
The internal audit institutions and personnel in institutions of higher learning face various risks such as environmental risks,institutional risk,information risks and personnel risks when conducting project settlement audits.From the perspective of risk management,it is possible to effectively prevent and control the risks of project settlement audit with the adoption of six major measures,that is,"enhancing awareness,clarifying responsibilities,highlighting key points,strengthening education,improving mechanisms and innovating methods".
作者
薛凯麟
戴绍璋
XUE Kailin;DAI Shaozhang(Fujian Polytechnic Normal University General office for Discipline Inmmission Commission,Fuqing Fujian 350300,China;Fujian Polytechnic Normal University Personnel division,Fuqing Fujian 350300,China)
出处
《福建技术师范学院学报》
2021年第4期414-417,共4页
JOURNAL OF FUJIAN POLYTECHNIC NORMAL UNIVERSITY
基金
2018年福建省中青年教师教育科研项目(JAS180639)。
关键词
风险管理
高校
工程结算审计
防范
risk management
institutions of higher learning
project settlement audit
prevention
