浅谈新时代高校内部审计职业精神

On the Professional Spirit of College Internal Audit in the New Era

随着我国社会发展进入新时代,综合国力显著提升,经济发展势头迅猛,科技水平日新月异,信息化、智能化时代已然来临。在此背景下,内部审计机构和内部审计人员都迎来了新的发展机遇,也同样面临着新的问题和挑战。高校内部审计工作兼具高校事业发展的共性化规律与内部审计工作的个性化特征,在原有工作体系上由新时代催生出新要求,主要体现于对高校内部审计人员职业精神的系统性培育与常态化锤炼。本文以高校内审人员的职业精神为主要切入点,围绕高校内审人员工作环境及发展现状进行分析,对相关问题提出解决方案。

As China's social development has entered a new era,the overall national strength has been significantly improved,the momentum of economic development is rapid,the level of science and technology is changing with each passing day,and the era of information and intelligence has come.In this context,internal audit institutions and internal audit personnel have ushered in new opportunities for development,but also face new challenges.College internal audit work has both the common law of the development of colleges and universities and the personalized characteristics of internal audit work.It has spawned new requirements in the new era on the original work system,which is mainly reflected in the systematic cultivation and normal tempering of the professional spirit of internal audit personnel in colleges and universities.This paper takes the professional spirit of college internal auditors as the main entry point,analyzes the working environment and development status of college internal auditors,and puts forward solutions to related problems.