Practice in internal audit of economic contract at research institutions / 中华医学科研管理杂志

ABSTRACT

This paper is to briefly introduce the internal auditing procedures of economic contract at research institution.Before the contracts were signed,all the subjects and terms were thoroughly checked.After contract were signed,all the procedures concerned in the execution of contract were carefully monitored,including the filing,accounting,assets custody,taxes payment,etc..Economic contract internal audit can improve the management of economic matters and minimize the risks of contracts so as to enhance the internal control of research institutions.