高校内部控制审计之信息导向模式研究

发布时间：2018-03-10 20:27

本文选题：高校　切入点：审计模式　出处：《中南大学》2007年硕士论文　论文类型：学位论文

【摘要】： 高等教育变革促使高校内部审计发展的关键指向高校内部控制审计,同时推动高校内部控制审计走向信息导向模式。在高校这一特定社会组织中,内部控制审计的信息导向模式是指从信息入手,综合利用相关科学和技术方法系统研究内部控制审计信息供给与需求的质量、结构、矛盾及其对审计活动的影响,研究信息生成、传输和利用的规律性。在此基础上,尽可能多的将信息传输纳入审计范围作为内生变量,有效开发、加工并提供足量的信息来最大限度解除内部控制审计各要素之间的孤立性和矛盾性,克服内部控制的不完善性以及外部环境的不确定性,及时有效地引导专业管理(人事、组织、基建、教学、实习、财务管理等)行为,在各要素(人、财、物等)的优化组合和专业管理的协调中实现提升高校整体价值的总目标。它以“内部控制审计的本质在于为组织的管理、控制提供增值性信息产品的专业服务”为逻辑起点,以可确认假设为前提,将高校内部控制审计的职能定位于反馈、监督、确认、评估和咨询;利用反馈控制机制整合审计对象,与审计环境构成整体交互式控制系统;在内容上充分拓展审计对象和范围,始终以审计过程中实时的信息沟通和反馈为关注重点,保证控制关键点的准确性和完整性;在程序上以程序路线和信息反馈控制路线的同步推进凸现其不同于传统模式下内部控制审计的特征。借助实际案例,通过比较分析对同一项目先后以传统模式和信息导向模式实施审计的差异,可以证明信息导向模式拓展了传统内部审计的职能,提升了传统审计类型所能实现的效能,更加符合高等教育变革对高校治理结构完善、高校整体价值提升的要求。
[Abstract]:The reform of higher education promotes the development of internal audit in colleges and universities, and the key to the development of internal audit in colleges and universities is to point to the audit of internal control in colleges and universities. In the specific social organization of colleges and universities, the information oriented mode of internal control audit refers to the systematic study of the quality and structure of the internal control audit information supply and demand by using the relevant scientific and technical methods, starting with the information. On the basis of the contradiction and its influence on audit activities, the regularity of information generation, transmission and utilization is studied. On this basis, as much as possible, the information transmission is brought into the audit scope as an endogenous variable to develop effectively. Processing and providing sufficient information to maximize the isolation and contradiction among the various elements of internal control audit, overcome the imperfections of internal control and the uncertainty of external environment, and guide professional management (personnel) in a timely and effective manner. Organization, infrastructure, teaching, practice, financial management, etc.) behavior, in the various elements (people, money, material, etc.) in the optimization of the combination and professional management of the overall goal of promoting the overall value of colleges and universities. It takes "the essence of internal control audit lies in the management of organization and provides professional service of value-added information product" as the logical starting point, taking the hypothesis of confirmation as the premise, the function of internal control audit in colleges and universities is positioned as feedback and supervision. Recognizing, evaluating and consulting; integrating audit objects with feedback control mechanisms, forming an overall interactive control system with audit environment; fully expanding audit objects and scope in content, Always focus on real-time information communication and feedback in the audit process to ensure the accuracy and completeness of the control key points; In the procedure, the internal control audit is different from the traditional mode by synchronizing the program route and the information feedback control line. With the help of actual cases, through comparative analysis of the differences between the traditional mode and the information-oriented mode of the same project, it can be proved that the information-oriented mode has expanded the functions of the traditional internal audit. It improves the efficiency of the traditional audit type and meets the requirements of the reform of higher education for the improvement of the governance structure and the promotion of the overall value of colleges and universities.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：G647.5;F239.45

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