高职院校内部审计存在的问题及对策

Prob lem s of In terna l A ud it in V ocationa l C o lleges and C oun term easures

随着高职院校自身的不断发展壮大,经济活动日益频繁,加强内部审计工作已成为必要。文章分析了高职院校内部审计工作存在的问题,并就加强内部审计工作提出了建议:正确定位内部审计职能和性质;建立健全机构,加强审计力量;拓展内部审计的范围和内容,加大审计监督职能;加强对审计工作的指导。

With the development and strength of vocational colleges themselves, economic activity is very frequent, and it is necessary to strengthen the work of internal audit. The paper analyzes the problems of internal audit work in vocational colleges, and puts forward some suggestions to strengthen the internal audit work, such as locating the function and quality of internal audit correctly, setting up and perfect a relevant institution, increasing audit strength, opening up the scope and content of internal audit, increasing the function of audit and supervise, and reinforcing direction to audit work.