| CSA核心理念在高校内部控制评审中的运用——以南华大学为例 |
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| 引用本文： | 李玉芳.CSA核心理念在高校内部控制评审中的运用——以南华大学为例[J].南华大学学报(社会科学版),2008,9(3):47-49. |
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| 作者姓名： | 李玉芳 |
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| 作者单位： | 南华大学,审计处,湖南,衡阳,421001 |
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| 摘 要： | 文章将内部控制自我评价（CSA）理论的核心理念运用到高校内部控制评审中,以实现高校内部审计的增值,并重点介绍了南华大学内部控制评审的实施以及其特色与效果。
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| 关 键 词： | 内部控制自我评价 高等院校 内部控制评审 内部审计增值 |
| 收稿时间： | 2008/1/18 0:00:00 |
The Application of CSA Core Idea in Internal ControlSystem Appraisal of Colleges and Universities |
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| LI Yu-fang.The Application of CSA Core Idea in Internal ControlSystem Appraisal of Colleges and Universities[J].Journal of Nanhua University(Social Science Edition),2008,9(3):47-49. |
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| Authors: | LI Yu-fang |
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| Institution: | University of South China,Hengyang 421001,China |
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| Abstract: | In this paper, Control Self Appraisal (CSA) core idea is applied to the internal control system appraisal of Colleges and Universities in order to realize added value in the internal auditing. And then, this article introduces the implementing on internal control system appraisal in University of South China in detail and states the features and effects of this project. |
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| Keywords: | Control Self Appraisal college and university internal control system appraisal internal auditing added value |
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