高校内部审计外部化问题的思考

内部审计外部化是社会经济发展及专业化分工协作的结果.高校内部审计外部化有利于提高内部审计的独立性和权威性;有利于降低审计风险,节约内审成本;有利于优化社会公共资源.为做好高校内部审计外部化,就要正确处理内审与外审的关系;明确内审与外审在审计中的分工职责,提高审计工作质量;营造一个良好的审计氛围;合理调整审计资源,实现最优化配置;加强审计主体间的沟通与交流,促进审计信息公开透明.

A Study on Externalization of Internal Audit in Universities

The externalization of Internal audit is the result of social economic development and professional collaboration. Key words ： universities; audit; internal audit; externalization of audit Externalization of internal audit in universities helps to improve the independence and authority of internal audit, does good to reducing audit risks and saves the cost of internal audit, also contributes to optimizing the social public resources. For completing the externalization of internal audit, we should correctly handle the relationship between the internal and external audit, define the responsi- bilities of inner audit and outer audit, improve the audit quality, build a good atmosphere of audit, reasonably adjust the audit resources and realize the optimization of the configuration, strengthen the communication and exchanges between the audit main bodies and promote the audit information to be open and transparent.