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Received:April 24, 2003
Received:April 24, 2003
中文摘要: 针对高等院校对内审期望过高和不够重视的情况,论述了在现阶段如何保证内部审计组织和审计人员的独立性、保证内部审计工作有效开展,以及如何把握内部审计的职能特点、提高审计质量、进一步发挥内部审计作用等问题.
Abstract:In view of the fact that colleges expect too much but attach too little importance to internal audit, this article mainly contributes to the discussion of how to ensure the organization of internal audit and the independence of personnel in charge at the present stage, how to ensure its effective operation and how to grasp its functions so that the quality of internal audit can be improved, thus bringing its functions into full play.
keywords: internal audit independence functions
文章编号:20030318 中图分类号: 文献标志码:
基金项目:
Author Name | Affiliation |
WEI Jian-hua | Department of Audit, Shanghai University of Electric Power, Shanghai 200090, China |
Author Name | Affiliation |
WEI Jian-hua | Department of Audit, Shanghai University of Electric Power, Shanghai 200090, China |
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