| 高校内部审计风险解析 |
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| 引用本文： | 程玮.高校内部审计风险解析[J].安徽理工大学学报(社会科学版),2007,9(1):14-16. |
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| 作者姓名： | 程玮 |
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| 作者单位： | 安徽建筑工业学院审计处,安徽,合肥,230022 |
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| 摘 要： | 随着高校内部审计工作的深入,审计风险日益增大。影响高校内部审计的主要风险因素是内部控制风险、质量控制风险和评价标准风险,分析了高校内部审计风险产生的原因及特点并提出了有效控制高校内部审计风险的方法。
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| 关 键 词： | 高校 内部审计 审计风险 风险控制 |
| 文章编号： | 1672-1101（2007）01-0014-03 |
| 收稿时间： | 2007-01-01 |
| 修稿时间： | 2007年1月1日 |
Analysis of the risk of internal audit in colleges and universities |
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| CHENG Wei.Analysis of the risk of internal audit in colleges and universities[J].Journal of Anhui University of Science and Technology:Social Science,2007,9(1):14-16. |
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| Authors: | CHENG Wei |
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| Abstract: | With the further development of internal audit in colleges and universities,the risk of internal audit is growing increasingly.The primary risk factors for internal audit in colleges and universities are internal control risk,quality control risk,and evaluation criteria risk.This paper analyzes its causes and features,and proposes effective methods to control the risk of internal audit in colleges and universities. |
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| Keywords: | colleges and universities internal audit the risk of internal audit risk control |
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