摘要
随着高等院校办学规模的不断扩大,高校的经济活动多元化且日益复杂,对高校内部审计需求大幅增加,而高校内部审计能力建设滞后,二者之间的协调非常关键。本文以界定高校内部审计需求为基础,论述了目前高校内部审计需求与审计能力的现状及存在的问题,并对其进行了博弈分析,提出了针对审计需求的审计能力建设的建议,认为高校内审需求的有效性,短期内能够增加内审部门提高审计能力的概率。
With the constant expansion of the scale in universities, the economic activity becomes more complex and diverse , so the internal audit requirement has greatly increased, the capacity building of internal audit is impeded, the crucial is coordination between them. This paper provides an overviewon the three theories, it deals with the connotations of the internal audit requirements and audit capabilities , the present situation and problems, and the article makes the game analysis as well, then it put out some advice according the audit need. The conclusion is that the audit demand can increase the audit ability of the internal department.
出处
《财会通讯（下）》
2010年第11期46-48,84,共4页
Communication of Finance and Accounting
关键词
内部审计
审计能力
审计需求
博弈
Internal audit Audit ability Audit requirement Game analysis
