| 论网络经济时代高校内部审计 |
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| 引用本文： | 赖腾云.论网络经济时代高校内部审计[J].福建师大福清分校学报,2008(3):26-29. |
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| 作者姓名： | 赖腾云 |
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| 作者单位： | 福建师范大学福清分校监察审计室,福建福清,350300 |
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| 摘 要： | 计算机网络技术和经济的结合产生了网络经济，改变了世界上所有人的生活和思维方式，网络经济对世界经济所产生的巨大促进作用日益明显。网络经济给被誉为经济“看门人”的内部审计带来了巨大的冲击，给高校内部审计工作带来新的机遇和挑战，网络经济条件下高校内部审计应加强内部审计风险的控制与防范，通过技术与方法的创新、审计制度的创新等来创新内部审计工作。
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| 关 键 词： | 网络经济 高等教育 内部审计 审计创新 |
| 文章编号： | 1008-3421(2008)03-0026-04 |
| 修稿时间： | 2007年12月10 |
On the Internal Auditing among Colleges and Universities in the Cybereconomy Era |
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| LAI Tengyun.On the Internal Auditing among Colleges and Universities in the Cybereconomy Era[J].Journal of Fuqing Branch of Fujian Normal University,2008(3):26-29. |
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| Authors: | LAI Tengyun |
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| Institution: | LAI Tengyun (the Supervision and Auditing Office of Fuqing Branch of Fujian Normal University Fuqing, Fujian 350300) |
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| Abstract: | The combination of computer internet technology and economy has produced cybereconomy,which has changed all people's life and thinking mode,and has greatly promoted the development of the world economy.The cybereconomy has broght great impact on the internal auditing honored as the "doorkeeper" for the economy,and brought new chance and challenge for the auditing within the colleges and universities.This paper suggests that under the condition of cybereconomy,the auditing within the colleges and universities should enhance the control of risks and precaution of the internal auditing,and create the internal auditing by promoting the techniques and method,and innovating the auditing system. |
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| Keywords: | Cybereconomy Higher education Internal auditing The innovation of auditing |
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