宿州学院学报2025，Vol.40Issue(7)：39-45,78,8.DOI:10.3969/j.issn.1673-2006.2025.07.008
基于COSO框架的高校内部控制风险管理研究
Research on Risk Management of Internal Control in Universities Based on COSO Framework:Taking Universities in A Province as an Example
摘要
Abstract
This study is based on the COSO internal control framework and analyzes the current status of internal control and risk management in 28 universities in A Province through a questionnaire survey.It identifies issues and risks in key internal control elements such as the control environment,risk assessment,information and communica-tion,and monitoring.Based on the findings,the study proposes countermeasures,including optimizing the internal control environment and strengthening risk assessment,aiming to provide references for university management.关键词
COSO框架/高校/内部控制/风险管理Key words
COSO framework/university/internal control/risk management分类
社会科学引用本文复制引用
王新月,段小明,黄洋..基于COSO框架的高校内部控制风险管理研究[J].宿州学院学报,2025,40(7):39-45,78,8.基金项目
安徽省高等学校科学研究项目(2022AH051390). （2022AH051390）
