| 对高校内部审计独立性的思考 |
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| 引用本文： | 刘会燕,李丽.对高校内部审计独立性的思考[J].华南热带农业大学学报,2007,13(3):55-58. |
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| 作者姓名： | 刘会燕 李丽 |
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| 作者单位： | 华南热带农业大学审计处 海南儋州571737(刘会燕)，华南热带农业大学经济管理学院 海南儋州571737(李丽) |
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| 摘 要： | 从内部审计独立性的定义出发,对当前制约高校内部审计独立性的主要因素进行分析,提出通过健全高校章程、合理设置内审机构、实行垂直管理模式等方面进行改进与完善,从组织环境、制度建设和业务执行力上保障高校内部审计工作独立性。
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| 关 键 词： | 高等学校 内部审计 独立性 组织地位 法规制度 管理模式 |
Thoughts on the Independence of Internal Audit in Higher Educational Organizations |
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| Liu Huiyan,Li Li.Thoughts on the Independence of Internal Audit in Higher Educational Organizations[J].Journal of South China University of Tropical Agriculture,2007,13(3):55-58. |
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| Authors: | Liu Huiyan Li Li |
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| Institution: | 1 Audit Department, SCUTA, Danzhou, Hainan, 571737; 2 School of Economics and Management, SCUTA, Danzhou, Hainan, 571737 |
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| Abstract: | Starting from its definition,this paper analyzes the factors which restrict the independence of internal audit in colleges and universities. The paper proposes that internal audit in colleges and universities should be innovated and improved by establishing and evolving regulations in colleges and universities,constructing reasonable internal audit organizations,and applying vertical management pattern,and that the independence of internal audit in colleges and universities should be based organization environment,system construction and effective business implementation. |
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| Keywords: | colleges and universities internal audit independence organization status law and regulation system management pattern |
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