| 谈风险基础审计在高校的应用 |
| |
| 引用本文： | 周谦.谈风险基础审计在高校的应用[J].南华大学学报(社会科学版),2001,2(2):21-22. |
| |
| 作者姓名： | 周谦 |
| |
| 作者单位： | 南华大学,湖南,衡阳,421001 |
| |
| 摘 要： | 为了缓解审计资源不足与需求增大的矛盾 ,充分履行内审部门“评价和改进单位的风险管理”职能 ,采用风险基础审计模式更有利于充分发挥高校内审部门的作用
|
| 关 键 词： | 风险基础审计 风险分析 控制措施 |
| 文章编号： | 1009-4504(2001)02-0021-(02) |
| 修稿时间： | 2001年3月28日 |
Application of Risk-based Auditing in Higher Education Institutions |
| |
| ZHOU Qian.Application of Risk-based Auditing in Higher Education Institutions[J].Journal of Nanhua University(Social Science Edition),2001,2(2):21-22. |
| |
| Authors: | ZHOU Qian |
| |
| Abstract: | In order to Lessen the controdiction between the shortage and demand of auditing resources and for an internal auditing office of a higher education institution to do its duty of accessing and improving the risk management,risk-based auditing has to be adopted.This paper discusses the auditing model and its role in an internal auditing office of a higher education institution. |
| |
| Keywords: | risk-based auditing risk analysis control measures |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《南华大学学报(社会科学版)》浏览原始摘要信息 |
| 点击此处可从《南华大学学报(社会科学版)》下载免费的PDF全文 |
