| 试论高校内部审计风险及控制 |
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| 引用本文： | 姜方兴.试论高校内部审计风险及控制[J].四川烹饪高等专科学校学报,2013(4):96-97,100. |
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| 作者姓名： | 姜方兴 |
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| 作者单位： | 四川旅游学院,四川成都,610100 |
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| 摘 要： | 随着高校内部审计工作的深入,审计高风险逐渐加大。影响高校内部审计的主要风险有技术风险、评价标准风险、内部控制风险和质量控制风险。文章通过对审计风险产生的原因进行分析,提出了控制风险的方法。
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| 关 键 词： | 高校内部审计 审计风险 措施与方法 |
Risks of Internal Auditing in Colleges and their Control |
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| Authors: | JIANG Fang-xing |
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| Affiliation: | JIANG Fang-xing ( Sichuan Tourism College,Chengdu 610100,Sichuan,China) |
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| Abstract: | Risks of internal auditing in colleges have been increasing. The contributing factors include technical risks as well as risks of evaluation criteria,internal control and quality control. This paper analyzes these factors and proposes corresponding risk control measures. |
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| Keywords: | internal auditing in colleges risks of auditing measures and methods |
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