摘要
内部审计机构的相对独立性、审计人员业务能力的局限性、审计方法及审计手段的落后状况等因素决定了内部审计风险的客观存在,目前高校办学和业务活动出现了一些新的特点,高校的内部审计工作不仅同样也存在风险,且较之以前有加大的趋势。本文论述了高校内部审计风险产生原因并相应提出了防范和控制风险的措施。
The factors such as relative independence of interior audit institutes, the limit of business ability of audit employees, design patterns, audit methods and so on decide the existence of the risk of interior audit employees. Some new characteristics of business activities of higher learning appear and the interior audit work of higher learning not only has risk but also greater risk. This paper discusses the cause of interior audit risk and provides measures for precautions and risk control.
出处
《重庆工商大学学报（社会科学版）》
2003年第5期37-41,共5页
Journal of Chongqing Technology and Business University：Social Science Edition
关键词
内部审计
风险
原因
对策
interior audit
risk
cause
countermeasure
