新形势下高校内部审计的职能定位与作用发挥

The Function and Role of Internal Audit in Universities and Colleges

教育体制的改革、创新,教育结构的优化,对高校管理提出了新的任务,也对高校内部审计提出了更高要求。在这种形势下,如何高效率地开展内部审计工作,高质量地为高校管理服务,成为高校内部审计工作迫切需要解决的问题。而解决这个问题的关键,在于深刻认识新形势下高校内部审计职能的变化与正确定位,明确内部审计的工作方向和工作目标。

Under the new situations of educational system reform and innovation,the internal audit in universities and colleges is facing new tasks and requirements.In order to enhance internal audit work effectively,we should understand the changing function of internal audit and establish the working program and objects firstly.