| 浅谈高校内部审计的职能与作用 |
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| 引用本文： | 李伶,撒忠伟.浅谈高校内部审计的职能与作用[J].北京市财贸管理干部学院学报,2011,27(1):48-50. |
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| 作者姓名： | 李伶 撒忠伟 |
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| 作者单位： | 北京电子科技职业学院,北京,100029 |
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| 摘 要： | 以《教育系统内部审计工作规定》为出发点,结合高校内部审计实践经验,对高校内部审计的职能与作用进行了探讨。文章将高校审计职能主要归纳为经济监督、经济评价、经济鉴定等三个方面,在高效内部审计应发挥的作用方面,强调了在重视经济监督作用的同时,突出经济评价和经济鉴定作用的发挥。
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| 关 键 词： | 高校审计 审计职能 审计作用 |
A Preliminary Introduction to the Function and Effect of Internal Audit in College |
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| Li Ling,Sa Zhongwei.A Preliminary Introduction to the Function and Effect of Internal Audit in College[J].Journal of Beijing Institute of Finance and Commerce Management,2011,27(1):48-50. |
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| Authors: | Li Ling Sa Zhongwei |
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| Institution: | Li Ling Sa Zhongwei |
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| Abstract: | This article is based on ＂Regulations for the Internal Auditing Work of the Educational System＂ and practical experience in audit work in college,making a discussion about the function of internal audit in college.In the article,the function of internal audit in college can be summarized as three aspects：economic monitoring,economic evaluation,and economic appraisal.Meanwhile,the article also concludes the three main effect of internal audit in college. |
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| Keywords: | internal audit in college function of internal audit effect of internal audit |
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