高校内部审计成果应用探析

On the Application of Internal Audit Achievements in Colleges and Universities

审计成果应用既是审计监督工作的落脚点,也是堵塞管理漏洞、提升依法治校水平的切入点,审计成果是否得到充分应用直接影响学校依法治校的成效。本文从高校内部审计成果应用的现状出发,分析了制约高校审计成果充分应用的主要原因,在此基础上提出了针对性的建议与对策,强化内部审计成果应用,以期充分发挥高校内部审计的功效。

The application of audit results is not only the foothold of audit supervision,but also the entry point to plug management loopholes and improve the level of running the school according to law.Whether the audit results are fully applied directly affects the effectiveness of running the school according to law.Starting from the current situation of the application of internal audit results in colleges and universities,this paper analyzes the main reasons restricting the full application of internal audit results in colleges and universities,and puts forward targeted suggestions and countermeasures to strengthen the application of internal audit results in order to give full play to the effectiveness of internal audit in colleges and universities.