| 高校内部审计发展趋势研究 |
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| 引用本文： | 张治强. 高校内部审计发展趋势研究[J]. 洛阳大学学报, 2009, 24(5). DOI: 10.3969/j.issn.1674-5035.2009.5.014 |
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| 作者姓名： | 张治强 |
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| 作者单位： | 洛阳理工学院会计学系,河南,洛阳,471023 |
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| 摘 要： | 借鉴国家审计"免疫系统"功能的研究成果,认为高校内部审计的本质就是高校经济活动运行的"免疫系统".基于此,从审计需求向多元化发展,审计职能向"免疫系统"功能发展,审计内容向综合审计发展,审计技术向计算机审计方向发展等四个方面前瞻性地预测了高校内部审计的发展趋势.
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| 关 键 词： | 高校内部审计 发展趋势 免疫系统 综合审计 计算机审计 |
A Study of Developmental Trend of Internal Audit in Universities |
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| ZHANG Zhi-qiang. A Study of Developmental Trend of Internal Audit in Universities[J]. Journal of Luoyang University, 2009, 24(5). DOI: 10.3969/j.issn.1674-5035.2009.5.014 |
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| Authors: | ZHANG Zhi-qiang |
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| Affiliation: | Dept.of Accounting;Luoyang Institute of Science and Technology;Luoyang 471023;China |
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| Abstract: | Based on the research results of taking the national audit as the immune system of a country,the paper holds that the essence of university internal audit is the immune system of economic activities of universities.From this,the paper forecasts the developmental trend of internal audit in universities from four aspects: the diversification of audit developmental need;the development of audit function toward the function of immune system;the development of audit content toward the comprehensive audit and the... |
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| Keywords: | internal audit in university developmental trend immune system comprehensive audit computer-aid audit |
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