【作者】 王健；

【导师】 姚靠华；

【作者基本信息】 湖南大学 ， MPAcc， 2014， 硕士

【摘要】 随着社会主义市场经济的进一步确立及知识经济的到来，我国高等教育进入快速发展的时代。办学规模持续扩大，教育投入持续增长，高职院校经济活动的规模不断扩大，使得高职院校内部审计环境也发生了相应的变化。内部审计在加强经济监督，保证学校经济活动合法、有效，提高学校的科学管理水平，当好领导的参谋，加强党风廉政建设等方面的作用口益凸显。近几年来部分高职院校中出现的违规和腐败现象，对高职院校的声誉和发展产生的严重的影响和威胁。面对这些新情况新问题，高职院校应该更新观念重新审视和定位高校的内部审计工作。本研究在对内部审计相关理论与国内外的研究资料进行详细分析的基础上，以湖南安全职业学院为例，对学院内部审计现状进行了研究。本文首先从学院内部审计机构设置、人力资源、内部审计管理、内部审计制度建设和内部审计工作开展五个方面进行分析，研究其内部审计运作过程中存在的问题。然后指出其原因是内部审计没有得到足够的认识，缺乏必要的独立性和客观性、手段和方法落后以及队伍素质不高和审计风险较大。最后对如何加强湖南安全技术职业学院内部审计工作提出了重新定位内部审计工作目标、确保审计工作的独立性、加强内部审计队伍建设、改进内部审计技术、部分审计业务外包等建议，以期能够促进湖南安全职院更好的实施内部审计。通过本人的研究，一方面希望引起相关管理人员对内部审计的工作的重视，大力开展和支持内部审计工作，为内部审计构筑良好的环境；另一方面能够指导湖南安全职院更好的实施内部审计，并为更多类似院校提供借鉴，从这个角度上说具有较强的实际意义。更多还原

【Abstract】 With the development of socialist market and knowledge economy, China’shigher education has stepped into a fast-developing time: the school scale iscontinually expanding; the education input is increasing; the number of economicactivities is growing. These factors have led to changes in the internal auditenvironment of the vacation college. Thus, internal audit is quite vital to theinspection of college economy, the carrying-out of economic activities, theimprovement of scientific management and the construction of party conduct andclean, honest administration. In the recent years, there have been violation andcorruption appearing in some colleges, which has brought about threats and seriousinfluences. In face of these new problems, the vacation college should renew itsconcept to survey and position the internal audit.On the basis of detailed amylases of the relevant theories and research data inand abroad of internal audit, this paper takes Hunan Vocational Institute of SafetyTechnology as an example, and studies the present status of inte rnal audit invocational colleges. First, the paper probes into the existing problems and causes inthe operation of internal audit from the aspects of institution setting, human resources,internal management, system construction, and work operation. Seco nd, it points outthat the causes are the lack of recognition of internal audit, the lack of independenceand objectivity, the outdated auditing means and methods, low quality of the auditmembers and high risks in audit. Last, it puts forward the detailed measures toreinforce the internal audit in Hunan Vocational Institute of Safety Technology, suchas, resetting the object of internal audit, ensuring the independence of auditing,strengthening the construction of audit team, improving the audit technolo gy,outsourcing part of the audit engagements, etc.This paper aims at drawing the relevant administrators attention of theimportance of internal audit, so that they would support and work on the task ofinternal audit and build a perfect environment for it; on the other hand, it also aims atinstructing the work of internal audit of Hunan Vocational Institute of SafetyTechnology, so that it can set an example for other vocational colleges. In this sense,this research on internal audit has practical significance and theory value.更多还原