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内部控制自我评价是企事业单位为实现目标、控制风险而进行的,对其内部控制系统的有效性和恰当性实施的自我评估。文章借鉴《企业内部控制评价指引》,根据公办高校运营中的关键控制点,从内部环境、风险评估、控制活动、信息与沟通以及内部监督等内部控制要素角度构建了公办高校内部控制评价指标体系。
Self-evaluation of internal control is a self-assessment of the effectiveness and appropriateness of the internal control system carried out by enterprises and public institutions to achieve their goals and control risks. According to “Guidelines for Enterprise Internal Control Evaluation” and based on the key control points in the operation of public colleges and universities, the article constructs the evaluation index system of internal control of public colleges and universities from the perspectives of internal environment, risk assessment, control activities, information and communication and internal supervision. .