内部审计对高职院校廉政风险防控路径探析.pdfVIP

2017年6月 浙江国际海运职业技术学院学报 Jun. 2017 第13卷　第2期 Vol.13　No.2 102 JOURNAL OF ZHEJIANG INTERNATIONAL MARITIME COLLEGE 2017年 第2期 内部审计对高职院校廉政风险防控路径探析 何散芬　张莉莉 （浙江国际海运职业技术学院，浙江舟山 316021） 摘　要：随着教育体制改革的不断深入，高职院校面临的内外环境日益复杂，腐败案件多发现象，已 引起社会的广泛关注。内部审计在高职院校廉政风险防控中的作用越来越被重视，审计监督成为加强廉 政风险防控的重要手段。文章分析研究高职院校内部审计在廉政风险中的作用，探析强化审计监督、促 进风险防范的有效路径，为廉政风险防控中更好发挥内部审计作用提供些参考。 关键词：高职院校；内部审计；廉政风险；路径 中图分类号：G717 文献标识码：A Analysis on Integrity Risk and Control with Internal Audit Method in Higher Vocational Colleges He Sanfen Zhang Lili (Zhejiang International Maritime College, Zhoushan, 316021, China) Abstract: With the deepening of the reform of education system, higher vocational colleges are faced with the increasingly complex internal and external environment. The multiple corruption cases has aroused wide attention of the society. The role of internal audit in preventing and controlling corruption is getting more attention and the supervision of auditing has become an important method to strengthen the integrity. This paper studies the role of internal audit in prevention and control of corruption in higher vocational colleges. It proposes several effective methods to strengthen audit supervision in order to provide some references for better prevention and control of corruption. Keywords: higher vocational colleges; internal audit; integrity risk; method 近年来，为适应社会经济不断发展，高职院校 然而，与之相应的管理体制和监督机制却未能跟 不断创新求突破，高职招生人数已占到高等教育 上创新步伐，高职院校也成为腐败案件孳生地之 的半壁江山，办学规模不断扩大，办学资金上日益 一。习近平总书记在十八届中纪委二次全会上强 充足，办学形式上逐渐多样，人才培养模式改革力 调，要加强对权力运行的制约和监督，把权力关进 度不断加大，随之而来的是高职院校