浅议高校内部审计风险及防范

以高校内部审计的现状为背景,通过对高校内部审计存在风险的类型及特点分析,从本质上剖析高校内部审计风险的成因,通过从环境建设、内部控制、人员素质、技术手段等方面对高校内部审计的风险防范进行探讨性的思考和建议,期望能够对降低高校内部审计的风险有所裨益。

On Internal Auditing Risk and Prevention of Universities

This paper analyzes the factors that make up the university's internal auditing risk through the anal- ysis of the risk types,features and actual state.The corresponding solutions and improving opinions for con- trolling internal auditing risk are discussed on the different aspects,such as the environment construction,in- ternal control,professional competence,technological measures,and so on.It hopes that these suggestions would be helpful in controlling the university's internal auditing risk in actual engagement.