摘要
以COSO内部控制框架为主要依据,围绕控制环境、风险管理、控制活动、信息与沟通、监督5个方面设计调查问卷。高校内部控制体系应首先建立良好的内部控制环境,然后在优越的内部控制环境的基础上,对资金、采购、项目和资产等经济活动进行控制,并将经济合同管理与预算控制贯穿于上述经济活动控制中。内部控制系统的建立要以信息技术作为依托,将各项控制内化到高校的信息系统,促进内部控制流程与信息系统的有机结合。
Based on the basic framework of the COSO system, we design a questionnaire which con cerns such aspects as control environment, risk assessment, control activities, information and com munication and monitoring. A favorable environment for internal control should be created before the establishment of an internal control system in an institution of higher learning. In this fine environ ment, control should be exercised on its funds, purchasing, projects, assets, etc. and the manage ment of its economic contracts and its budget control should be conducted in the whole process of the above economic activities. Besides, the internal control system should be established with the support of information technology and the control and the management of economic contracts should be inter nalized into the information system of the university so as to combine the procedure of the internal control and the information system.
出处
《高校教育管理》
CSSCI
2014年第1期29-35,共7页
Journal of Higher Education Management
基金
江苏省社科联研究课题(11SC-033)
关键词
高校
内部控制
江苏省
问卷调查
institution of higher learning internal control Jiangsu Province questionnaire investigation
