發(fā)布時間：2018-07-20 20:27

【摘要】：廣州9所市屬高校只有2所設(shè)置了獨立的內(nèi)部審計機構(gòu)(即審計處),其他高校的內(nèi)部審計機構(gòu)或與紀(jì)檢監(jiān)察部門合署辦公,或隸屬學(xué)院辦公室、督導(dǎo)室,9所高校都不是由學(xué)校主要負(fù)責(zé)人主管內(nèi)部審計工作。目前,廣州市屬高校內(nèi)部審計制度建設(shè)積累了一些成績和經(jīng)驗,也存在不少問題和不足。
[Abstract]:Only 2 of the 9 municipal colleges and universities in Guangzhou have set up independent internal audit institutions (that is, audit offices), and the internal audit institutions of other universities are co-located with discipline inspection and supervision departments or affiliated with the offices of colleges. The supervisory office and 9 colleges and universities are not in charge of internal audit work by the school principal. At present, some achievements and experiences have been accumulated in the construction of internal audit system in Guangzhou municipal colleges and universities, and there are also many problems and deficiencies.
【作者單位】： 廣州番禺職業(yè)技術(shù)學(xué)院計劃財務(wù)處;
【基金】：廣州市屬高校2011年科研項目“廣州市屬高校內(nèi)部審計工作調(diào)查研究”的成果,批準(zhǔn)文號10B027 廣州市教育科學(xué)“十一五”規(guī)劃青年專項課題“高校內(nèi)部審計的現(xiàn)狀及對策研究”的成果,批準(zhǔn)文號09A148
【分類號】：G647
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本文編號：2134681