高校内部审计发挥“免疫系统”功能探索

Exploration the function of "immune system" in internal audit of colleges

根据生物学免疫系统三大功能,探索内部审计"防御"、"约束"、"监控"三大功能,提出切实可行的意见和建议,建立适合高校要求的内审方法和思路,充分发挥内审作用为高校的持续健康发展保驾护航。

According to the biologic immune system and the characteristics of the development of universities and colleges,the article explored three functions—＂defense＂,＂constraints＂,and＂monitoring＂of the internal audit,then put forward practical advice and suggestion,including establishing a suitable internal audit mode,supporting the sustained and healthy development of universities and colleges through using internal audit.