关于高校内部审计有效性的思考

Reflection on the Effectiveness of College Internal Auditing

内部审计,是企事业单位规范管理、改善组织运营的有效方式,也是在组织内部建立独立评价体系的理性选择。高等院校应客观分析内部审计存在的问题,不断探索内部审计的有效途径,以便在激烈的市场竞争中处于有利地位。

Internal auditing is an effective mean for the enterprises and government institutions to standardize the management and improve the operational organization. It is also the rational choice to establish an independent internal evaluation system. As the forefront of knowledge, institutions of higher learning should objectively analyze the problems of internal auditing, keep exploring the effective ways of internal auditing so as to stand on a vantage point in the sharp market competition.