With the increasing importance of risk control organization, based on the risk control of risk oriented audit become the trend of the development of basic audit method. Institutions of higher learning in internal audit, faced all kinds of risk assessment and identification. Therefore, in the universities and colleges in the implementation and application of risk oriented audit is necessary. This article, from the risk oriented audit perspective, discusses requirements of college internal audit personnel quality and training methods. Only to cultivate and retain qualified internal auditor, can we truly achieve the risk-oriented audit in colleges and universities of application and practice, improve audit quality and effect.%随着风险控制日益受到组织重视,基于风险控制的风险导向审计成为审计基本方法发展的趋势.高等院校在开展内部审计工作时,面临各种风险的评估和认定.因此,在高等院校中开展和应用风险导向审计非常必要.本文从风险导向审计视角讨论了高校内部审计人员的素质要求和培养方式.只有培养和拥有合格的内部审计人员,才能真正实现风险导向审计在高等院校的应用和实践,提高审计工作质量和效果.
展开▼
