摘要
为了更好地发挥高校内部审计的监督服务功能,需要全面提高高校内部审计的独立性和可操作性。分析了目前高校内部审计存在的一些问题,如制度不完善、机构不合理,提出了范围要扩大、定位要创新以及要适应会计电算化的新要求,并针对这些问题提出了一些建议。
It seems rather necessary to enhance the independence and feasibility of internal audit at the university so that present supervision and service function of the audit could play a more sufficient role. Problems of this sort of audit are analyzed and solutions are suggested, such as the dissatisfaction of systems, irrationality of mechanism, and the necessity of range expansion, innovation of orientation and adaptation to the updated computer accounting process.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2004年第2期208-211,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
