Brief

 

  高校内部审计部门作为学校监督体系的重要组成部分，在高校治理体系和治理能力现代化提升方面应发挥重要作用。审计工作质量是内部审计工作的生命线，为进一步提升内部审计工作质量，有效发挥内部审计的监督与服务职能，不断拓展审计监督广度和深度，提高审计工作精度，推动审计工作高质量发展。

  本书稿从高校内部控制运行有效性、新时代高校内部审计优化、高校内部审计外包风险研究、高校经济责任审计、高校预算管理几个方面进行研究，旨在为同行提供切实可行的理论借鉴和指导，切实加大审计监督力度，揭示影响学校高质量发展的痛点、堵点和难点问题，深入分析问题产生的原因，提出针对性、操作性强的审计建议，确保重大项目的规范有序实施，确保各类资金的安全高效。



Catalog

第一章  高校内部控制运行有效性 ····································································· 1 

第一节  高校内部控制运行有效性理论概述···················································· 1 

第二节  高校内部控制运行有效性的影响因素················································· 5

第三节  高校内部控制运行过程中存在的问题················································ 15 

第四节  高校内部控制运行有效性的对策······················································ 21

第二章  新时代高校内部审计优化 ···································································· 29 

第一节  高校内部审计现状及其存在的问题··················································· 29 

第二节  新时代下高校内部审计的发展要求··················································· 43 

第三节  新时代下高校内部审计优化路径······················································ 47 

第四节  X 高校内部审计案例分析······························································· 55 

第三章  高校内部审计外包风险研究 ································································· 63

第一节  相关概念及理论基础····································································· 63 

第二节  X 高校内部审计概况····································································· 67 

第三节  X 高校内部审计外包风险分析························································· 71 

第四节  X 高校内部审计外包风险防范措施··················································· 77 

第四章  高校经济责任审计 ············································································· 85 

第一节  高校经济责任审计的现实意义························································· 85 

第二节  高校经济责任审计的基本概念························································· 87 

第三节  高校经济责任审计的发展历程························································· 95 

第四节  高校经济责任审计现状································································ 100 

第五节  高校经济责任审计存在的问题及原因·············································· 101

第五章  高校预算管理·················································································· 121 

第一节  预算管理理论············································································ 121 

第二节  高校预算管理存在的问题及成因···················································· 128 

第三节  高校预算管理优化建议································································ 136 

第六章  高校科研项目审计研究 ····································································· 147 

第一节  高校科研经费内容及现状····························································· 147 

第二节  高校科研经费绩效审计评价研究···················································· 153

第三节  高校科研经费审计案例分析·························································· 159 

参考文献···································································································· 163


Author

杨一斐（出生于1984-），女，中国江西省赣州市，硕士学历，中级，硕士学历。研究方向为内部审计和资源环境审计。


Cip

Cataloguing-in-Publication (CIP) programme

 

Name(s):杨一斐.　 

Title: 高校内部审计研究 / 杨一斐　著.

Description: Singapore : 新加坡文理出版社, 2023.

Identifier: OCN 1390762153 | ISBN 978-981-18-7666-0 (paperback)

Subject(s): Research on Internal Audit in Colleges and Universities.|Research Audit in Colleges .

BRN: 206089605

Classification: DDC 336.3--dc23