内部审计对现代高校管理的意义与职能作用

The significance and function effect of internal audit to modern university management

内部审计是组织内部的一项独立客观的工作,有监督、评价和控制职能,内部审计把审查与评价内控制度的适当性、合法性和有效性作为审计目标,通过这些审计目标的完成,达到提高学校现代管理的目的。职能是内部审计的内在特征,作用是内部审计的外在表现,而联系两者之间的是内部审计工作的内容与重点,如何发挥现代内部审计的作用,在现代高校管理中日显重要。

Internal audit is an independent and objective within the organization work,it has the function of supervision,evaluation and control.Internal audit takes review and evaluation of internal control system of the adequacy,legitimacy and validity as audit objectives,through achieving these goals to enhance the school modern management goal.Function is the inherent characteristics of internal audit;effect is the external manifestations of internal audit;the contact between the two is the content and focus of internal audit work.So how to play the role of internal audit in modern university management is more and more important.