高校内部审计的困境与对策

Dilemma and Countermeasures of Universities Internal Audit

现阶段我国高校内部审计与高校的发展越来越不适应,审计工作已陷入了诸多困境。为走出困境,需要完善审计法规体系,革新内部审计理念,完善高校治理结构,提高审计人员素质。

At present, universities internal audit has been more and more unable to meet the universities development in our country. The audit has been in dilemmas. In order to step out the predicament, we need to perfect the system of audit laws and regulations, to update the concept of internal audit, to improve university management structure, and to raise the audit quality.