摘要
内部审计在高校的经济管理活动中的作用越来越重要,内部审计质量是内部审计的生命线。内部审计质量的优劣很大程度上影响高校内部审计效用的发挥。因而加强高校内部审计质量控制,是提高高校内部审计质量的关键。文章首先对国内外关于内部审计质量控制的文献进行了回顾,之后系统性的综述了针对高校的内部审计质量控制文献,进行总结并指出其未来的研究方向。
Internal audit at the colleges and universities has its irreplaceable role in economic activities. The quality of internal audit is the lifeline of internal audit, which greatly affects the effectiveness of internal audit. So how to strengthen the quality control of internal audit is the key of enhancing the internal audit at colleges and universities. This article firstly retrospects the literature about quality control of internal audit at home and abroad, and then gives systematic review about which aimed at colleges and universities. At last, the article points out the future study direction of quality control of internal audit at colleges and universities.
出处
《财务与金融》
2012年第5期70-73,共4页
Accounting and Finance
关键词
高校内部审计
审计质量
内部审计质量控制
Internal Audit at Universities
Auditing Quality
Quality Control of Internal Audit
