新时代高校加强内部审计工作的思考

目的/意义为贯彻落实党中央、国务院关于加强内部审计工作、充分发挥内部审计作用的指示精神，促进被审计单位规范内部管理、完善内部控制、防范风险和提质增效，审计署修订出台了《关于内部审计工作的规定》，内部审计被赋予了新理念、新内涵。方法/过程从内审机制建立与健全、审计范围、审计工作的效率及质量、审计结果的运用及审计创新等方面探讨高校内部审计工作。结果/结论高校审计队伍应进一步强化“四个意识”，坚定“四个自信”，提高政治站位，强化责任担当，促进高校内部审计工作的新发展。

Consideration on Strengthening Internal Audit of University in the New Era

Purpose/SignificanceIn order to implement the major measures of CPC Central Committee and the State Council to strengthen the internal audit and allow full play to the guiding spirit of the role of internal audit, help the auditees to standardize internal management, improve internal control, prevent risks and improve quality and efficiency, the Audit Office revised and issued Rules on Internal Audit Work. Thus, internal audit is endowed with new concept and new connotation.Method/ProcessThis article discusses the internal audit of university from the following aspects: establishment and perfection of internal audit mechanism, the audit scope, audit efficiency and quality, the application of audit results and audit innovation.Result/ConclusionIt is necessary to further strengthen "the four consciousness" and "the four confidences", promote the political stance and responsibility, and push forward the new development of the internal audit of university.