| 论高职院校内部审计的现状、成因及对策 |
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| 引用本文： | 章振东,翟振才,罗古城,王长富.论高职院校内部审计的现状、成因及对策[J].岳阳职业技术学院学报,2007,22(4):100-103. |
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| 作者姓名： | 章振东 翟振才 罗古城 王长富 |
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| 作者单位： | 常德职业技术学院,湖南,常德,415000 |
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| 摘 要： | 随着高职院校的不断发展壮大,经济活动日益频繁,加强其内部审计工作已成为必要。完善内部审计工作应正确认识内部审计的性质和作用,健全内部审计机构设置,争取院领导的重视与支持,拓展内部审计的范围和内容,把握内部审计重点,完善内部审计法律和规章,规范内部审计程序和标准,提高内部审计人员素质,实现内部审计方法和手段的现代化。
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| 关 键 词： | 高职院校 内部审计 监督 建议 |
| 文章编号： | 1672-738X（2007）04-0100-04 |
| 修稿时间： | 2007-05-22 |
On the Current Situation, Causes and Countermeasures of Inside Audit in Higher Vocational Colleges |
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| ZHANG Zhen-dong,HAI Zhen-cai,LUO Gu-cheng,WANG Chang-fu.On the Current Situation, Causes and Countermeasures of Inside Audit in Higher Vocational Colleges[J].Yueyang Vocational Technical College,2007,22(4):100-103. |
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| Authors: | ZHANG Zhen-dong HAI Zhen-cai LUO Gu-cheng WANG Chang-fu |
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| Institution: | Changde Vocational Technical College, Changde, Hunan 415000 |
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| Abstract: | With the fast development of higher vocational colleges,the economic activity becomes more and more frequent.It is essential to strengthen its internal audit work.In order to improve the internal audit work we should know its property and function correctly,perfect its organization structure,strive for the attention and support of the institute leader,expand its range and content,hold its focal point,improve its law and rule,normalize its audit procedure and standards,improve internal auditor's quality,so as to realize the modernization methods and means of internal audit work. |
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| Keywords: | higher vocational colleges internal audit supervision propose |
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