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1.
余灿 《南京晓庄学院学报》2013,(5):63-66
高校内部审计为了适应环境变化和学校发展的需要面临转型,高校内部审计风险客观存在且呈扩大趋势。该文从分析高校内部审计转型必要性及发展现状入手,归纳高校内部审计风险的影响因素及表现,探讨高校内部审计转型对审计风险的影响,并设计高校内部审计风险控制的路径,以期有效控制风险,提高内部审计质量。 相似文献
2.
加强新疆高校内部审计有效性的探讨 总被引：4，自引：0，他引：4
王秀丽 《乌鲁木齐职业大学学报》2006,15(2):21-23,97
随着新疆高等教育的发展,高校内部审计也日渐重要。从新疆高校内部审计存在的问题来看,应从转变高校内部审计定位、提高内审人员综合素质、完善内部审计机构的设置、改进审计方法和建立内部审计质量控制体系等方面加强高校内部审计有效性,以更好地实现新疆高校建设和发展目标。 相似文献
3.
信息化环境下高校内部审计质量管理问题研究 总被引：1，自引：0，他引：1
审计质量是审计工作的生命,信息技术的发展及其在高校的运用,对高校内部审计质量管理提出了更高要求。从高校内部审计所面临的信息化环境现状入手,概括评价高校内部审计质量管理的措施和存在的不足之处,阐述信息化环境对高校内部审计质量管理的影响,探讨信息化环境下高校内部审计质量管理的思路和措施。 相似文献
4.
伴随社会经济发展和高等教育改革,高校内部审计"免疫系统"功能凸显。审计文化作为"软实力",与审计事业发展密不可分。构建高校内部审计文化并发挥其凝聚、形象、协调、约束、辐射等方面的作用,是高校内部审计生存和发展的根本要求。本文从审计实践及物质、组织、制度、精神层面分析高校内部审计文化的内涵,阐明高校内部审计文化建设的重要意义,并试图探析高校内部审计文化建设和发展的途径。 相似文献
5.
目前,我国高校内部审计模基本停留在传统的内部审计阶段,难以同高校的快速发展相适应,难以充分发挥内部审计的监督与评价职能作用。创新高校内部审计模式,是内部审计自身发展的必然趋势,创新要结合高校的特点,积极促进高校内部审计从以真实性、合规性为导向的财务审计为主,向以真实性、合规性为导向的财务审计与以内部控制和风险管理为导向的管理审计并重的转变。 相似文献
6.
加强质量管理、提高审计质量,成为新时期高校内部审计发挥"免疫系统"功能的重点。审计业务流程的持续优化是审计质量的重要保证。文章从业务流程优化理论及其在高校内部审计质量管理中的应用入手,总结我国高校内部审计流程的发展现状,分析高校内部审计流程与质量管理之间的非同步性,探讨优化高校内部审计流程的对策和建议。 相似文献
7.
通过论述内部审计风险控制概念,高校内部审计风险控制和提升高校内部审计工作质量的关系,提出加强内部审计风险控制,提升高校内部审计工作质量的措施和方法．以达到内部审计促进高校事业目标实现的目的． 相似文献
8.
高校会计电算化管理日趋成热,内部控制的改变,高校的内部审计也由手工操作发展到计算机审计阶段,计算机审计由简单的绕过计算机审计发展到计算机荆亍审计技术阶段。本文从加强高校内部审计的必要性以及计算机审计的内容、方法、计算机审计的发展趋势论证并行审计技术在高校内部审计中运用的必要性与可行性,介绍荆亍审计技术和高校运用并行审计技术时应注意的问题。 相似文献
9.
提升内部审计质量管理水平已成为当今高校内部审计工作所面临的重要课题之一。从理论上阐明高校内部审计质量管理的含义,结合高校内部审计工作及其质量管理的实践,概括高校内部审计质量管理取得的成绩和存在的问题,提出了提升高校内部审计质量管理水平的对策。 相似文献
10.
曹宇 《内江师范学院学报》2011,26(11):57-60
在高校内部经济责任审计中引用现代风险导向审计模式可以提高高校管理决策水平,进一步完善高校内部经济责任审计的功能,促进科学评价体系的建立。在设计风险导向下的高校内部经济责任审计程序时必须着重考虑“重大错报风险”因素、“检查风险”因素和“评价风险”因素。必须通过加强高校内部审计的独立性,全面提升内部审计人员素质,完善风险评估体系,提高审计技术水平来促进风险导向理论对高校内部经济责任审计的推动作用。 相似文献
11.
随着高校干部人事制度的改革,经济责任审计成为高校审计部门的一项重要工作。因此,要充分认识到经济责任审计对高校干部队伍建设和依法治校的作用,建立健全经济责任体系,改进审计方法,形成审计合力,以保证领导干部履行好经济责任。 相似文献
12.
Janette Bobis Sue Shore Dawn Bennett Sue Bennett Phillip Chan Neil Harrison Terri Seddon 《The Australian Educational Researcher》2013,40(4):453-471
Research assessment exercises aim to identify research quantity and quality and provide insights into research capacity building strategies for the future. Yet with limited knowledge of the ecology of Australian educational research, there is little chance of understanding what research audits might contribute towards a capacity building agenda for such a complex field. This paper draws on secondary data analysis of research outputs submitted by 13 Australian higher education institutions to the Excellence in Research for Australia (ERA) 2010 and 2012 national research assessment exercises, to show where Australian educational research is conducted. Findings offer a profile of education researchers by location in academic organisational units within universities. By analyzing data not accessible through reported ERA data we were also able to present information about appointment profiles, specifically levels and type of appointment within universities, as well as data on institutional and geographic region, and patterns associated with type of outputs (books, book chapters, journal articles, conference papers and other outputs) and field of research. Analysis of the data reveals definitive shifts in the nature of the published outputs and in employment profiles of researchers and their location across university and regional groupings. Research audits are administrative processes that reshape institutional and disciplinary governance structures, policies, individual outputs, work practices and careers, but they are not the sum total of the field per se. 相似文献
13.
Ian C. Reid 《教育政策杂志》2013,28(5):575-593
This paper investigates how Australian universities are being disciplined to behave as commercial enterprises by the Australian Universities Quality Agency (AUQA). The manual produced by AUQA, for the purpose of conducting audits of Australian universities, is analysed. I use an analytical framework that provides a means by which a text from the ‘manual’ genre can be analysed with respect to social and political contexts, using Critical Discourse Analysis. I analyse changes in the language used in subsequent editions of the manual, drawing inferences about how the AUQA manual constructs universities to behave as particular kinds of business entities. Depictions of the globalised and virtualised university are silenced in the texts. Contrary to the rhetoric of the university being a flexible, globalised enterprise, I find that universities are constructed as localised businesses appearing to be independent of direct government control but nevertheless constrained in the scope of their operation. 相似文献
14.
Mahsood Shah 《Assessment & Evaluation in Higher Education》2012,37(6):761-772
External quality audits are now being used in universities across the world to improve quality assurance, accountability for quality education and transparency of public funding of higher education. Some countries such as Australia, New Zealand, United Kingdom, Sweden and Denmark have had external quality audits for more than a decade but there has been limited research as to their impact. This study analyses the extent to which external audits in Australia have improved quality assurance in universities over the past 10 years. The analysis is based on discussions with 40 participants in a workshop on the effectiveness of audits and the review of 60 external quality audit reports between 2001 and December 2010. The research found that while external audits have led to an improvement in systems and processes in Australian universities, they have not necessarily improved the student experience. This lack of impact on the student experience in Australia is similar to other countries, according to the literature review. This study is timely in its analysis on the effectiveness of the current improvement-led audits, as government in Australia is in the process of renewing quality assurance arrangements of higher education institutions with a focus on standards and outcomes. 相似文献
15.
《Journal of Further & Higher Education》2012,36(2):251-260
Abstract A strongly held belief in the importance of individual merit makes it difficult for universities to move beyond a limited liberal interpretation of equal opportunities, which emphasizes equality of opportunity focusing on the absence of overtly discriminatory practice. Using the findings of a faculty equal opportunities’ audit, this paper demonstrates the conflict at ground level between traditional notions of academic excellence and the more radical aspirations of equality of outcome. It also reveals that an exclusive focus on conventional generic areas of discrimination such as gender, ethnicity and disability can obscure more contextually specific issues such as the perceived devaluing of ‘non‐academic’ staff by their academic colleagues. The faculty audited was sited in a new university and comprised four departments with an overall total of 1115 students and 153 staff. Data was gathered in four stages namely (a) compilation of a demographic data base, (b) semi‐structured interviews with heads of departments, (c) two course audits including questionnaires to staff and students, and (d) semi‐structured interviews with administrative and technical staff. Findings were also related to those being generated by simultaneous audit activity in other parts of the university. 相似文献
16.
独立性是内部审计的一项基本原则。本文作者通过调查研究,在对内部审计独立性深刻分析的基础上,提出如何在实践中更好地坚持内审的独立性及应该处理好的几个问题,具有很强的现实意义。 相似文献
17.
Mark Taylor 《Higher Education Quarterly》2013,67(1):80-94
A governance model is developed in which university governance is shared between the academic and governing bodies and is coordinated by the university executive. Viewing the university as a professional service organisation, and noting the importance of developing a flexible culture within a shifting, marketised external environment, it is argued that a degree of shared governance is necessary for the success of the modern university. Although the discussion is couched largely within the context and evolution of UK university governance over the past sixty years, it also draws on the US evidence and experience and the conclusions drawn are general. 相似文献
18.
External Quality Auditing in Sweden: Are Departments Affected? 总被引：1，自引：0，他引：1
Bjørn Stensaker 《Higher Education Quarterly》1999,53(4):353-368
The article studies the effects of the first round of quality audits in five higher education institutions in Sweden. Using the formal objectives of the audits as a starting point of the investigation, the article examines in which areas change, as experienced at the departmental level, seems to be achieved and where problems can be found. The results are then discussed in a broader context where experiences from quality audit and assessment processes in the UK are included, and where strengths and weaknesses of the current audit procedures in Sweden are identified. Some implications of the study, especially focusing on possible future improvements in the design of quality audits, are examined in the conclusion. 相似文献
19.
大学章程作为高校内部的自治规范,最重要的功能在于调整共同体内的秩序,它的对外
效力只能基于法律授予高校的办学自主权而产生的消极的防卫, 即用于排除外界对学校办学自主
权顺利行使的干扰,并不能积极地直接地影响学校外部成员之间的权利义务关系。因而大学章程在
缺乏国家强制力保障实施的情况下,要确立和维护其权威性,相较于法律则更依赖章程的民主性基
础、统领性地位以及稳定性特征。大学章程权威性的确立离不开完善和落实依据章程制定的下位规
章制度体系,离不开共同体内成员和外界力量对章程实施情况的有效监督,离不开行政机关、司法
机关等国家机关和社会外界对大学章程的尊重,确保学校无阻碍地行使国家授予的办学自主权。 相似文献
20.
指出运用审计"免疫系统论",创新我国高校内部审计工作,是当前一项重要的理论研究新课题。以审计"免疫系统论"视角,分析当前高校内部审计发展现状,探索高校内部审计工作的新途径,提出若干新设想。 相似文献