基于ERM框架的高校内部控制体系优化及内部审计策略研究

发布时间：2018-03-11 19:28

本文选题：ERM框架　切入点：内部控制　出处：《中国内部审计》2016年02期 　论文类型：期刊论文

【摘要】：本文借鉴ERM框架关于内部控制的要求,结合我国高校实际,建立一套高校内部控制整合框架体系,在此基础上明确高校内部控制的目标体系,建立集风险识别、评价和应对为一体的风险防控机制,并以此为核心建立内部控制的要素控制结构体系,使全面风险管理成为一个互动互通的闭环体系。内部审计作为高校治理中的"免疫系统",其审计目标与高校治理目标具有高度的一致性,因此可以根据全面风险管理的目标体系优化以风险为导向的内部审计体系,寻求内部审计的最优路径。
[Abstract]:Based on the internal control requirements of ERM framework and the reality of colleges and universities in our country, this paper establishes a set of integrated framework system of internal control in colleges and universities. On this basis, the target system of internal control in colleges and universities is defined, and the risk identification is established. Evaluation and response as an integrated risk prevention and control mechanism, and this as the core of the internal control of the elements of the control structure system, The internal audit, as the immune system in the governance of colleges and universities, has a high consistency between the audit objectives and the governance objectives of colleges and universities. Therefore, according to the target system of total risk management, we can optimize the risk-based internal audit system and seek the optimal path of internal audit.
【作者单位】：九江学院;
【基金】：中国教育审计学会2015~2016年度教育审计课题(编号:JY20151102)资助
【分类号】：G647.5;F239.45

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