摘要
文章从审计机构设置、队伍建设、制度建设、质量控制、审计技术与方法、审计成果利用等方面分析了高校内部审计工作存在的不足,并提出了加强和改进审计工作的思路。
For the auditors in the inner audit work in institutions of higher learning, it is an important item for study to strengthen and standardize the inner audit, bring its functions of supervision and service into full play, and help improve the whole management level of these institutions. The paper analyses the present situation of the inner audit in these institutions from the six aspects of apparatus establishment, ranks construction, institution development, quality control, audit skills and methods, and the application of the audit achievements. And finally this paper brings up a train of thought to strengthen and improve the audit work for these institutions.
出处
《福建医科大学学报（社会科学版）》
2007年第4期21-24,共4页
Journal of Fujian Medical University：Social Science Edition
关键词
内部审计
制度建设
高等院校
inner audit
system construction
institutions of higher learning
