高校免疫型内审机制研究

我国高校内部审计工作环境有待优化,审计人员工作思路有待扩展,审计结果运用程度有待提高。根据审计工作＂免疫系统＂理论,高校应该坚持＂免疫系统＂审计理念,并以此为基础分析免疫型审计发挥作用需要的内外部环境,进而从制度设计、工作思路、队伍建设等方面提出打造高校免疫型审计、完善治理结构的具体措施,促进高校教育审计工作规范化。

A Study of University Internal Mechanism of Immune Type

Chinese college internal audit work environment should be optimized,the auditors professional belief to be extended,and its result using level to be improved,according to the audit ＂immune system＂ theory,colleges and universities should adhere to the ＂ immune system＂ idea of audit.On the basis of analyzing the inside and outside environment,in terms of system design,working thinking,and team building,the paper proposes to build immune audit in colleges and universities,improve the governance structure of the specific measures,and promote the standardization of audit work of higher education.