【摘要】 高校财务管理内部控制审计是高校内部审计机构对学校财务管理内部控制的健全性和有效性进行分析、测试和评价的活动。本文就高校财务管理内部控制审计的内容、程序、风险防范阐述了自己的见解,为促进和保证学校财务信息的真实性、提高资金使用效果、降低财务风险提供实践方法。更多还原

【Abstract】 Internal audit of Financial Management in universities is the comprehensive and effective analyzing,testing and evaluation activities conducted by audit department to the internal control audit of financial management.This paper explained the author’s understanding of contents,procedures and risk prevention of internal audit of financial management,it provided the practice method for the improving and ensuring the reality of financial information,enhancing the capital utilization and lowing the financial risks.更多还原