高校如何开展内控制度评审（How to carry out internal control system review）.docVIP

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高校如何开展内控制度评审（How to carry out internal control system review）.doc

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高校如何开展内控制度评审（How to carry out internal control system review）

高校如何开展内控制度评审（How to carry out internal control system review） How to carry out internal control system review and internal control system audit procedures and methods Audit Office of Tianjin Normal University, Dai Shitai Review the internal control system is an important symbol of modern audit and methods, to reach a consensus, in the long audit theory. However, the current situation of the audit practice and this consensus is the formation of a great contrast, change this situation as soon as possible, reduce the gap between the two, it has become an important issue facing the audit theory and practice. This paper attempts to discuss how to carry out the internal control system audit in Colleges and Universities -- its specific operation procedures and methods. Project The scientific project is to select the right entry point to carry out the assessment of internal control system, which involves the master degree of audit of internal control system evaluation and sampling audit, audit risk assessment of auditing theory, and the basic situation of the internal economic organization at all levels of understanding. According to review the internal control system for different purposes, which can be divided into two categories: one is the special review the internal control system, its purpose is the supervision and inspection by the soundness and effectiveness of the audit of internal control system of the unit, to evaluate the reliability of internal control system, found the weak link, promote the audited units to improve control measures. To improve the operation and management. This kind of review can be made according to the following methods: 1. Cross project. That is, an economic organization (department or unit) as the object, with the overall internal control system as the content of the project. For example, a review of the special internal control system for * * * (or * * * companies). 2, vertical project. That is, with two or more than two economic organiz