摘要
从内部控制的内部环境、风险评估、控制活动、信息与沟通、内部监督等五要素分析高校内部控制中存在的问题.针对问题提出了相应的对策,即加强内部环境的建设、构建科学的风险评估机制、强化内部控制活动、建立科学的信息与沟通系统、设立有效的内部监督制度.
From the five elements of internal cntrol,wiich inchuding the internal control evironment,risk assessment,control activites,information and communication,internal supervision,the internal control problems of universities were analyzed.To solve the problem,the corresponding countermeasures are put forward,such as strengthen the construction of the internal environment,construct scientific evaluation mechanism,strengthen the risk of internal control activities,build scientific information and communication system,and set up effective internal supervision system.
出处
《西安工程大学学报》
CAS
2011年第6期897-902,共6页
Journal of Xi’an Polytechnic University
关键词
高校
内部控制
风险评估
内部监督
university； internal control； risk assessment； internal supervision；
