高等职业教育－天津职业大学学报
高等職業教育－天津職業大學學報
고등직업교육－천진직업대학학보
HIGHER VOCATIONAL EDUCATION-JOURNAL OF TIANJIN PROFESSIONAL COLLEGE
2015年
3期
25-29
,共5页
高校%基建工程%风险管理%审计风险
高校%基建工程%風險管理%審計風險
고교%기건공정%풍험관리%심계풍험
colleges and universities%infrastructure project%risk management%audit risk
随着我国高等教育的不断发展,高校基础设施建设投资越来越大,审计部门的压力也随之提升,高校基建工程审计工作中面临的风险越来越高.从风险管理的视角出发,对审计风险的类型、审计风险的识别进行分析,并从提高内部审计人员的素质、完善内部审计制度、拓宽审计范围等方面提出改善措施,以防范、控制审计风险,实现审计风险管理的目标.
隨著我國高等教育的不斷髮展,高校基礎設施建設投資越來越大,審計部門的壓力也隨之提升,高校基建工程審計工作中麵臨的風險越來越高.從風險管理的視角齣髮,對審計風險的類型、審計風險的識彆進行分析,併從提高內部審計人員的素質、完善內部審計製度、拓寬審計範圍等方麵提齣改善措施,以防範、控製審計風險,實現審計風險管理的目標.
수착아국고등교육적불단발전,고교기출설시건설투자월래월대,심계부문적압력야수지제승,고교기건공정심계공작중면림적풍험월래월고.종풍험관리적시각출발,대심계풍험적류형、심계풍험적식별진행분석,병종제고내부심계인원적소질、완선내부심계제도、탁관심계범위등방면제출개선조시,이방범、공제심계풍험,실현심계풍험관리적목표.
With the development of higher education in China, investment is more and more in the infrastructure construction in col?leges and universities. Pressure on audit branches is rising as a result and the risks are increasing during the audit work of infrastruc?ture project in colleges and universities. From the perspective of risk management, this paper makes analysis on audit risk classifica?tion and risk detection, and provides improving measures from promoting the quality of internal audit personnel, perfecting internal audit institution and expanding audit territory to prevent and control audit risks and achieve the goal of audit risk management.
