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| 高校拓展内部审计工作新领域的思考 | |
| 引用本文： | 罗刚,李亚勤,袁晖,许建伟.高校拓展内部审计工作新领域的思考[J].昆明冶金高等专科学校学报,2009,25(2):83-85. |
| 作者姓名： | 罗刚 李亚勤 袁晖 许建伟 |
| 作者单位： | 1. 昆明冶金高等专科学校,资产基建处,云南,昆明,650033 2. 昆明冶金高等专科学校,监察审计处,云南,昆明,650033 3. 昆明冶金高等专科学校,财务资产处,云南,昆明,650033 4. 昆明冶金高等专科学校,材料与机械学院,云南,昆明,650033 |
| 摘 要： | 对高校拓展内部审计工作的必要性进行了分析，提出目前高校内审工作重点应从传统审计向以风险管理为导向的内部控制和业务流程等审计全面转型，以提高内部审计机构的地位，促进学校的管理能力。 |
| 关 键 词： | 高校 内部审计 新领域 |
Reflection on Extending New Scope towards College Internal Audit |
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| LUO Gang,LI Ya-qin,YUAN Hui,XU Jian-wei.Reflection on Extending New Scope towards College Internal Audit[J].Journal of Kunming Metallurgy College,2009,25(2):83-85. | |
| Authors: | LUO Gang LI Ya-qin YUAN Hui XU Jian-wei |
| Affiliation: | (a. Division of Assets and Construciton, b. Supervising and Auditing Department, c. Division of Finance and Assets, d. Faculty of Materials and Mechanical Engineering, Kunming Metallurgy College, Kunming 650033, China) |
| Abstract: | By analyzing the necessity of extending college internal audit work, the following points are raised in the article： the college internal audit work need to be fully transformed from traditional audit to the kind of audit that value the internal control, risk management oriented internal control and operational flow audit. This transition of internal auditing work will be benefit to the development of the college as well as upgrading the status of internal audit section. |
| Keywords: | college internal audit new scope |
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