从审计免疫系统论看高校内部审计的发展

高校内部审计作为高校可持续发展的内部免疫系统,在规范高校管理、促进高校持续与有效发展等方面的作用越来越大。基于审计免疫系统论,现代高校内部审计应树立独立理念、服务理念、利益理念和风险理念,完善内部审计管理机制,加快内部审计的转型和发展,提高内部审计的信息化管理水平。

The Development of Internal Audit of Higher Educational Institutions from the Perspective of Audit Immune System Theory

As an immune system for the sustainable development of higher educational institutions, internal audit plays an increasingly important role in standardizing the management and maintaining sustained and effective development. From the perspective of audit immune system theory, colleges and universities should conduct internal audit based on the principles of independence, service, interests, and risks. They should also improve the management system, speed up the transformation and raise the digital management level of internal audit.