我国高校内部审计发展现状及建议

近年来,随着我国高等教育事业的发展,高校的经济活动日趋多样化和复杂化,内部审计工作已经不能完全满足财务风险防范、提高行政效能以及促进高校发展创新的需求。高校内部审计在工作认识、工作定位以及发展规划方面已相对滞后,今后还应适时转变职能定位,完善内审机构设置,提高内审人员自身素质,强化内部控制审计体系,才能保证内审工作质量,推动高校内部审计事业的发展。

Discussion on the Development Situation and Suggestion of Internal Audit in University in China

In recent years, with the development of higher education in our country, the economic activities have become more and more diversified and complicated, the internal audit work has been unable to fully meet the financial risk, improve administrative efficiency and promote the development and innovation of university needs. Internal audit of colleges has lagged behind in the understanding of the work,work positioning and development planning. It also should change functional location in future to improve internal audit institutions, improve the quality of internal audit staff, and strengthen internal control and audit system to ensure the audit work quality then promote the development of internal audit in colleges.