M高职院校内部审计案例研究

发布时间：2018-05-13 01:25

本文选题：高职院校 + 内部审计　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：高职院校内部审计是高校管理体系的重要组成部分,依照国家法律法规代表学校管理层对校内活动进行审查,达到查错揪弊、完善管理和提高效益的目的,是高校管理权的延伸。然而经济全球化、信息技术的迅猛发展和教育改革进一步深化对高职院校内部审计产生了强力的冲击,新的问题层出不穷。在这种背景下,我国高等院校应当高度重视和充分发挥内部审计作为“免疫系统”作用,借助审计机构的力量管好用好高校资金,加强学校管理,同时不断完善审计机制,提升审计工作质量。本文立足于《内部审计质量控制准则》、《审计署关于内部审计工作的规定》等法律条文,以M高职院校为研究对象,采用文献法、访谈法和案例分析相结合的方法,对高职院校内部审计工作存在的缺陷、原因和提升审计质量的建议做出了论述。首先简要介绍了高职院校内部审计相关的基本理论,包括其定义、特点、内容等。其次介绍了M高职院校内部审计的现状,并针对其目前的工作状况指出M高校内部审计工作存在的问题及相对应的原因,即审计处缺乏足够的独立性、审计力量不足,审计信息化进展缓慢,对内部控制审计执行不到位、监督整改作用发挥不完全和缺乏收费制度及教育成本审计。最后针对高校内部审计的问题提出行之有效的解决措施和建议,主要从五个方面进行论述:第一要转变职能和定位,提升内部审计的地位;第二要优化内部审计机构的设置,合理配置人力资源和其他资源;第三要加快内部审计信息化建设,提升科技在审计工作中的应用程度;第四要优化审计流程,填补目前存在的空白;第五要加强审计整改的监督作用,落实责任追究。面对不断出现的新挑战,本文通过对M高职院校进行综合分析得出了一些结论和建议,这些建议对其他高职院校内部审计工作的完善和加强具有一定的借鉴作用。
[Abstract]:The internal audit of higher vocational colleges is an important part of the management system of colleges and universities. According to the laws and regulations of the state, the internal audit on behalf of the management of the school reviews the activities in the school, in order to find out the mistakes, to improve the management and to improve the efficiency. It is the extension of university management power. However, the economic globalization, the rapid development of information technology and the further deepening of educational reform have had a strong impact on the internal audit of higher vocational colleges, and new problems have emerged one after another. Under this background, colleges and universities in our country should attach great importance to and give full play to the role of internal audit as an "immune system", use the strength of audit institutions to manage and make good use of university funds, strengthen school management, and at the same time, constantly improve the audit mechanism. Improve the quality of audit work. This paper is based on the Internal Audit quality Control Standard, the provisions of Audit Office on Internal Audit work, and takes M higher Vocational College as the research object, adopts the method of literature, interview and case analysis. This paper discusses the defects, causes and suggestions of improving audit quality in higher vocational colleges. Firstly, this paper briefly introduces the basic theory of internal audit in higher vocational colleges, including its definition, characteristics, contents and so on. Secondly, this paper introduces the present situation of internal audit in M higher vocational college, and points out the problems and corresponding reasons of internal audit work in M higher vocational college, that is, the audit office lacks sufficient independence, and the audit force is insufficient. The progress of audit informatization is slow, the implementation of internal control audit is not in place, the role of supervision and rectification is incomplete and lack of charging system and education cost audit. Finally, some effective measures and suggestions are put forward to solve the problems of internal audit in colleges and universities, which are mainly discussed from five aspects: first, to change the function and position of internal audit, to promote the status of internal audit; second, to optimize the setting of internal audit institution. It is necessary to allocate human resources and other resources rationally; thirdly, to speed up the construction of internal audit informatization and to promote the application of science and technology in audit work; fourth, to optimize the audit process and fill in the existing gaps; Fifth, it is necessary to strengthen the supervisory role of audit rectification and implementation of accountability. In the face of the new challenges, this paper draws some conclusions and suggestions through the comprehensive analysis of M higher vocational colleges, which can be used for reference to improve and strengthen the internal audit work of other vocational colleges.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G717.5;F239.45

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