高等学校内部审计制度研究

发布时间：2018-03-17 08:10

本文选题：高等学校　切入点：内部审计　出处：《长安大学》2007年硕士论文　论文类型：学位论文

【摘要】： 本文从高校规模扩大带来学校资金流量急剧增大,多渠道、多元化资金来源带来的资金风险加大,我国审计法规等主要原因对高校内部审计的影响出发,结合高等学校的实际情况和内部审计理论分析,提出了在加强高等学校财务核算和管理的同时,如何建立适合高等学校的内部审计制度,强化内部审计监督,实现对高等学校各项经济活动的有效控制,防范和化解内部财务风险,促进高等学校的廉政建设,是高等学校管理工作面临的重要课题。首先,对内部审计理论和内部控制制度进行了有效探讨。界定内部审计的概念、特征和职能,分析内部审计的现状,提出内部审计是独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为,以促进加强经济管理和实现经济目标的内部管理活动。内部审计具有服务内向性、相对独立性和审计范围广泛性的特征,对组织内部进行经济监督、经济评价和经济管理等职能。界定内部控制的概念,即组织内部为实现经营目标,保护资产安全完整,保证遵循国家法律法规,提高组织运营的效率及效果,而采取的各种政策和程序。包括控制环境、风险管理、控制活动、信息与沟通、监督等五个要素。内部审计部门是组织内部控制体系的重要组成部分,具有对其它业务事项进行独立控制和评价的职能。其次,介绍了美国伊利诺州立大学的内部审计制度。再次,分析我国高等学校内部审计状况,运行中存在的问题,当前教育审计面临的新形势、新要求,高校内部审计的必要性,加强高校内部审计工作的可行性,以及高校内部审计在内部控制中的作用。提出建立我国高等学校内部审计制度的总体思路,完善我国高等学校内部审计制度。然后,提出高等学校内部审计制度建设的对策及建议,进一步完善内部审计制度,建立健全内审机构;积极探索内审新技术技术,防范审计风险;进一步拓展内部审计业务范围;加强工程审计,提高投资效益;规范高校内部控制制度;完善高校经济责任审计。最后,针对高等学校的现状,结合实际情况,对高等学校内部审计制度作了综合论述,并对其结果进行了简单的评价。
[Abstract]:This paper starts from the influence of the expansion of university scale on the internal audit of colleges and universities, such as the sharp increase of university capital flow, the increase of capital risk brought by multiple sources of funds, and the audit laws and regulations of our country, etc. Combined with the actual situation of colleges and universities and the analysis of internal audit theory, this paper puts forward how to establish the suitable internal audit system and strengthen the supervision of internal audit while strengthening the financial accounting and management of colleges and universities. To realize the effective control of the economic activities of colleges and universities, to prevent and resolve the internal financial risks, and to promote the construction of a clean government in colleges and universities are the important tasks facing the management work of colleges and universities. First of all, the internal audit theory and internal control system are effectively discussed. The concept, characteristics and functions of internal audit are defined, and the present situation of internal audit is analyzed. Putting forward that internal audit is an act of independent supervision and evaluation of the true, legal and effective financial revenue and expenditure, financial revenue and expenditure, and economic activities of the unit and its affiliated units, To promote internal management activities to strengthen economic management and achieve economic objectives. Internal audit is characterized by introversion of services, relative independence and breadth of audit coverage, and carries out economic supervision within the organization. Defining the concept of internal control, I. e., to achieve the business objectives, to protect the safety and integrity of assets, to ensure compliance with national laws and regulations, and to improve the efficiency and effectiveness of the operation of the organization. The various policies and procedures adopted include five elements: control environment, risk management, control activities, information and communication, and supervision. The internal audit department is an important part of the internal control system of the organization. Has the function of independent control and evaluation of other business matters. Secondly, it introduces the internal audit system of Illinois State University. Thirdly, it analyzes the internal audit situation, the problems existing in the operation, the new situation and new requirements of the current education audit, the necessity of the internal audit in colleges and universities, and the feasibility of strengthening the internal audit work in colleges and universities. As well as the role of internal audit in the internal control of colleges and universities, this paper puts forward the general idea of establishing the internal audit system of colleges and universities in our country and perfecting the internal audit system of colleges and universities in our country. Then, it puts forward the countermeasures and suggestions for the construction of internal audit system in colleges and universities, further consummates the internal audit system, establishes and perfects the internal audit organization, actively explores the new technology of internal audit, and prevents audit risks. Further expand the scope of internal audit business; strengthen the project audit to improve investment efficiency; standardize the internal control system of colleges and universities; improve the audit of economic responsibility in colleges and universities. Finally, according to the current situation of colleges and universities, combined with the actual situation, this paper makes a comprehensive discussion on the internal audit system of colleges and universities, and makes a simple evaluation of the results.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

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