| 现阶段在高校开展风险导向审计实践的思考 |
| |
| 引用本文： | 卢秉君. 现阶段在高校开展风险导向审计实践的思考[J]. 辽东学院学报(自然科学版), 2010, 17(3) |
| |
| 作者姓名： | 卢秉君 |
| |
| 作者单位： | 辽东学院,监察审计处,辽宁,丹东,118000 |
| |
| 摘 要： | 风险管理绩效业已成为衡量高校发展的一项重要指标,如何有效地进行风险管理已经成为当今高校内审人员面临的一项重大课题。文章从高校内部审计定义入手,揭示风险导向审计的内涵,分析高校内审的现状和开展风险导向审计存在的问题,对如何开展风险导向内部审计发挥其监督服务的职能作用进行思考和探讨。
|
| 关 键 词： | 高校管理 审计 风险导向审计 风险管理 |
Risk-oriented Auditing in Universities and Colleges |
| |
| LU Bing-jun. Risk-oriented Auditing in Universities and Colleges[J]. Journal of Liaodong University(Natural Sciences), 2010, 17(3) |
| |
| Authors: | LU Bing-jun |
| |
| Affiliation: | LU Bing-jun(Department of Supervision , Auditing,Eastern Liaoning University,D,ong 118001,China) |
| |
| Abstract: | Risk management has been an important index for evaluating the school-running performance of universities and colleges.How to implement risk management has become a great issue of auditors of universities and colleges.The definition of internal auditing and connotation of risk-oriented auditing are described.The present situation of internal auditing and risk-auditing in universities and colleges are analyzed.Finally,some advice for implementing risk-oriented internal auditing in universities and colleges i... |
| |
| Keywords: | management of university and college audit risk-oriented auditing risk management |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
