高校基建工程内部控制是高校内部控制的重要内容,近年来高校出现了一些经济犯罪和腐败案件,大多与基建工程招标、采购相关,高校基建工程领域成为了高校经济犯罪和腐败的"重灾区".为了进一步完善高校基建工程管理内部控制审计,预防高校基建工程领域的风险,提高基建工程的管理水平,本文以《行政事业单位内部控制规范(试行)》为依据,结合高校基建项目实际情况,对高校基建工程管理内部控制审计操作的实施要点进行分析探讨.%The internal control of infrastructure projects in colleges and universities is an important part of the internal control. In recent years, colleges and universities have some cases of economic crimes and corruption; most of them are related to bidding and procurement of infrastructure projects. The field of college infrastructure projects has become the "hardest hit" of economic crimes and corruption. In order to further improve the university infrastructure construction management audit of internal control, prevent the risk of infrastructure construction in colleges and universities, improve the management of infrastructure projects, this article analyzes and discusses the implementation of the internal control auditing of infrastructure construction management in colleges and universities based on"Standardization of Internal Control of Administrative Institutions (Trial)", combined with the actual conditions of colleges and universities infrastructure projects.
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