周谦.谈风险基础审计在高校的应用[J].,2001,2(2):21-22 |
谈风险基础审计在高校的应用 |
Application of Risk-based Auditing in Higher Education Institutions |
修订日期:2001-03-28 |
DOI: |
中文关键词: 风险基础审计,风险分析,控制措施 |
English Keywords:risk-based auditing,risk analysis,control measures, |
Fund Project: |
ZHOU Qian |
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中文摘要: |
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 |
English Summary: |
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. |
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