摘要
本文以当前高等学校的内部审计现状为视角,研究发现独立性的缺失是内部审计未能发挥职能的根本原因。分析当前制约高校内部审计独立性的主要因素后,提出通过不断完善内审机构、高校治理结构和建设审计队伍等方面工作加强高校内部审计工作。
As the visual angle of current internal auditing status in universities, the essay explored that the loss of independence is the fundamental reason for inadequate function of internal auditing. After analyzing the main elements limiting the independence of colleges′ auditing independence, the essay proposed that only by constantly improving internal auditing institutions, maintaining structures and establishing auditing staff could we enhance the independence of colleges′internal auditing.
出处
《陕西青年职业学院学报》
2014年第4期38-40,共3页
Journal of Shaanxi Youth Vocational College
关键词
高校
内部审计
独立性
Colleges
Internal Auditing
Independence