摘要
高校内部审计应由以财务审计为主向管理效益审计转型,逐步开展财务管理审计、专项业务活动管理审计、资产管理审计、科研项目管理审计、质量管理审计、人才管理审计、经济责任审计、内部控制制度审计、效益审计、风险管理审计等管理审计业务类型,充分发挥内审职能,促进高校提高管理效益。
Internal audit in college management should transit to audit of management benefit based on financial audit.In this paper,the author discussed how to gradually carry out financial management audit,special service management audit,asset management audit,research topics audit,quality management audit,economic responsibility audit,internal control systems audit,performance audit,risk management audit,etc.Also the author elaborated how to fully realize the role of internal audit and improve management efficiency.
出处
《科技创新与生产力》
2010年第12期57-58,共2页
Sci-tech Innovation and Productivity
关键词
内部审计
管理效益
高校
internal audit
management efficiency
university
