江苏省科技期刊可视化阅读平台

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江苏科技信息 ›› 2019, Vol. 36 ›› Issue (2): 31-34.doi: 10.1004-7530/2019-36-2-31

• 管理与创新 • 上一篇    下一篇

风险管理视角下独立学院基建工程跟踪审计研究

郝文1,钱韫文2   

  1. 1. 南京理工大学紫金学院,江苏 南京 210046
    2. 南京理工大学 经济管理学院,江苏 南京 210094
  • 出版日期:2019-01-20 发布日期:2019-07-09
  • 作者简介:郝文（1969— ）,男 ,江苏镇江人,高级会计师,硕士研究生;研究方向：企业内部审计。

Research on tracking audit of independent college infrastructure project from the perspective of risk management

Wen Hao1,Yunwen Qian2   

  1. 1. Nanjing University of Science & Technology ZIJIN College, Nanjing 210046, China
    2. School of Economics and Management, Nanjing University of Science & Technology, Nanjing 210094, China
  • Online:2019-01-20 Published:2019-07-09

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摘要：

独立学院作为公办高等教育的一种延伸,伴随我国教育事业的深化改革,已得到了蓬勃发展,独立学院的基建工程建设的规模不断加大,档次不断提升,国有、民营各类资金大量投入其中,对基建工程审计的客观、公正、独立性带来了很大的挑战。文章分析了独立学院的财务管理内部控制的特点,识别和探讨了各类基建工程内部的审计风险点,提出了运用跟踪审计的动态全过程审核模式,加强实时、实地鉴证,预防工程项目的经济与质量风险,实现独立学院工程审计的最终目标。

关键词: 风险管理, 独立学院, 基建工程, 跟踪审计

Abstract:

As an extension of public higher education, independent colleges have developed vigorously with the deepening reform of education in. The scale and grade of infrastructure construction of independent colleges have been continuously increased, and a large amount of state-owned and private funds have been invested in them, which has brought great challenges to the objectivity, impartiality and independence of the audit of infrastructure projects. This paper analyses the characteristics of the internal control of financial management in independent colleges, identifies and probes into the audit risk points in various kinds of capital construction projects, and puts forward a dynamic whole-process audit mode of tracking audit, which can strengthen real-time and on-the-spot verification, prevent the economic and quality risks of construction projects, and realize the ultimate goal of the audit of infrastructure projects in the independent colleges.

Key words: risk management, independent institute, construction work, follow-up auditing

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