基于风险导向的行政事业单位内部控制审计研究.docxVIP

PAGE PAGE I 基于风险导向的行政事业单位内部控制审计研究 摘 要 近年来，高校教育广泛受到人们青睐，高校的管理越来越复杂，尤其是在其内部控制层面。高校能否进行有效的管理取决于是否能够及时识别其内部控制审计风险，并及时进行风险应对。在实际工作中，庞大的高校管理体系以及内部控制审计制度的不断变革和创新，这就使得高校不能及时进行调整，风险的识别就存在很大的漏洞，进而使得高等学校的内控管理处于风险之中。 本文以我国现存的法律法规为基础，通过风险的识别与分析的方法对A高校为例子进行系统的审计研究。对当前A高校内部审计所存在的问题进行深刻的分析，并针对所存在的问题制定相应的优化措施。作为一种创新的审计程序，内部审计通过对风险的识别和评估作为一种全新的经济管理层面的起点，为行政事业单位内部控制创造更多的价值，本文的研究对内部审计应用领域创造一定效益价值，优化组织机构，提升审计部门审计效率，推进行政事业单位内部审计信息化建设。 关键词： 风险导向内部审计;内部控制;行政事业单位 PAGE PAGE II Research on Internal Control Audit of Administrative Institution Based on Risk Orientation Abstract In recent years, college education is widely favored by people, and the management of colleges and universities is more and more complicated, especially in its internal control level.Whether colleges and universities can carry out effective management depends on whether they can identify their internal control audit risks in time and deal with them in time.In practical work, the huge management system of colleges and universities and the continuous reform and innovation of the internal control audit system, which makes colleges and universities can not timely adjust, there are great loopholes in the identification of risks, which makes the internal control management of colleges and universities at risk. Based on the existing laws and regulations in China, this paper conducts A systematic audit research on A university as an example through the method of risk identification and analysis.This paper makes A profound analysis of the problems existing in the internal audit of A university, and formulates corresponding optimization measures for the existing problems.As an innovation of auditing procedures, internal audit based on risk identification and evaluation as the starting point of a kind of brand-new economic management level, create more value for institutions internal control, this paper studies the internal audit application fields to create a certain benefit value, optimize the organization, improve