摘要
从内部审计独立性的定义出发,对当前制约高校内部审计独立性的主要因素进行分析,提出通过健全高校章程、合理设置内审机构、实行垂直管理模式等方面进行改进与完善,从组织环境、制度建设和业务执行力上保障高校内部审计工作独立性。
Starting from its definition, this paper analyzes the factors which restrict the independence of internal audit in colleges and universities. The paper proposes that internal audit in colleges and universities should be innovated and improved by establishing and evolving regulations in colleges and universities, constructing reasonable internal audit organizations, and applying vertical management pattern, and that the independence of internal audit in colleges and universities should be based organization environment, system construction and effective business implementation.
出处
《华南热带农业大学学报》
2007年第3期55-58,共4页
Journal of South China University of Tropical Agriculture
关键词
高等学校
内部审计
独立性
组织地位
法规制度
管理模式
colleges and universities internal audit independence organization status law and regulation system management pattern
