| 基于信息技术的高校内部审计及其实现架构研究 |
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| 引用本文： | 王淑一.基于信息技术的高校内部审计及其实现架构研究[J].深圳信息职业技术学院学报,2006,4(4):60-64. |
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| 作者姓名： | 王淑一 |
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| 作者单位： | 深圳信息职业技术学院纪委办公室 广东 |
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| 摘 要： | 高等院校内部审计是其内设的审计机构从内部对其财务收支的真实性、合法性和效益性进行的审计监督。本文介绍了内部审计的概念、国内外现状与发展,剖析了高等院校内部审计的特点,比较了传统的内部审计与基于信息技术的内部审计,分析了信息技术在内部审计中的重要作用,提出了基于信息技术的高等院校内部审计的实现架构,对实现普通高等院校和高职高专院校内部审计的信息化具有一定的指导意义。
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| 关 键 词： | 内部审计 高等院校 信息技术 实现架构 |
| 文章编号： | 1672-6332（2006）04-0060-05 |
| 收稿时间： | 2006-10-29 |
| 修稿时间： | 2006年10月29 |
College internal auditing based on information technology and its application architecture |
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| WANG Shuyi.College internal auditing based on information technology and its application architecture[J].Journal of Shenzhen Institute of Information Technology,2006,4(4):60-64. |
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| Authors: | WANG Shuyi |
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| Abstract: | Internal auditing department of the college is responsible for internal auditing,and executes auditing and supervision over the reality,legality and beneficiality of its financial income anti expense.The concept,foreign and domestic situation and development of internal auditing are introduced,characteristics of internal auditing in universities is analyzed,traditional internal auditing method and internal auditing method based on information technology compared,the important function of information technology in internal auditing analyzed,and application architecture of internal auditing in universities based on information technology presented in this paper.This paper is beneficial to informationalization construction of internal auditing in colleges and universities. |
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| Keywords: | internal auditing college and university information technology application architecture |
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