试论高校内部审计职能的转换及发展方向

On the Transform and Development Direction of Internal Audit Function in the University

内部审计职能是内部审计本质属性的体现。当前高校内部审计在经济监督、规范管理方面发挥了一定的作用,但尚处于财务监督的较低层次,其功能和作用远没有充分发挥。因此,必须以科学发展观为指导,及时转变审计理念;调整审计目标,转换内部审计职能;实现审计目标由检查监督型审计向防范风险、提高绩效的管理导向型审计的方向转变;审计角度由关注微观执行层次向关注宏观战略层次的方向转变;审计时间由事后审计向全过程审计的方向转变;审计手段由手工查账为主向计算机辅助审计和网络审计的方向转变;审计队伍构成由财会人员为主向多元化的专业人才结构的方向转变。在推进审计创新的过程中,必须量力而为,控制审计风险。

The function of internal auditing reflects the essential attribute of internal auditing. Internal audit has certain role for manage ment of the university, but it lies in a low level of financial supervision. So audit ideas should be changed according to the scientific development concept as guidance. The objectives should be adjusted and functions be changed. The objectives should be shifted from supervision to management type, guarding against risk and improving performance. The angle of internal audit changes from following interest of micro-cosmic implement to macroscopic strategy level. Internal audit time changes from the afte-the-event type to a whole process. Internal audit means changes from manual to computer-assisted audit and network audit. Internal audit staffs structure changes financial accountant to di versification professional. Internal audit must act according to the unit＇s ability and control risk in innovation process.