摘要
随着高校扩招和办学规模的扩张,许多高校的基本建设投资规模不断扩大,这同时增加了高校内部审计工作的复杂性和风险性。通过对高校基建审计风险的内容和成因进行综合分析,有针对性地提出相应防范对策。
With the increasing expansion of college enrollment and the scale of higher education, more and more colleges have a large investment in infrastructure construction, which has resulted in the complexity and risks in the internal audit of the colleges. Based on the comprehension analysis of contents and the discussion of possible causes for the risks, the paper puts forward the corresponding precautions countermeasures.
出处
《洛阳理工学院学报（社会科学版）》
2010年第3期54-56,共3页
Journal of Luoyang Institute of Science and Technology：Social Science Edition
关键词
高校
基建
审计风险
对策
colleges and universities
infrastructure construction
risks in the internal audit
countermeasures
