高校内部审计的现状及对策

Countermeasures to Cope with the Current Situations of the Internal Audit at Universities

高校应健全内部审计监督制度,加强对内部基础工作规范的审计,增强审计风险意识、服务意识和创新意识,加快内部审计工作自动化、网络化的建设,积极改善并营造良好的内部审计工作环境,实现内部审计工作由传统监督审计向现代管理审计的转型。为促进学校完善管理,规避办学风险,降低办学成本,提高办学效益,实现办学目标,提供最优质的内部审计服务。

Internal audit plays an important part in promoting the management level,avoiding the financial risk,reducing the cost and increasing the profits of running a university or college.Emphasis should be given to the establishment of the internal audit and supervision system,improvement of auditing measures,strengthening supervisors'awareness of risk,service and creativity,construction of auditing automation and network,and transition from the traditional supervision and audit to the modern model of management and auditing.