高校内部审计的“免疫系统”功能初探

On “Immune System” in University Internal Audit

审计"免疫系统"论的提出是审计理论和实务的创新,内部审计作为审计体系重要的组成部分,虽然在履行职责上与国家审计有所侧重,但它们的总目标是一致的.高校内部审计作为学校经济运行的"免疫系统",对影响高校经济安全运行的事项及时预警、揭示,采取措施尽早抵御、消灭,保证学校持续和谐发展.目前高校内部审计发挥"免疫系统"功能还存在不少难点,应多途径减少高校内部审计工作的各种制约因素,使高校内部审计真正发挥"免疫系统"的功能.

The proposal of ＂Audit Immune System＂ is an innovation in audit theory and practice of. Internal audit, as an important part of the audit system, shares the ultimate goal with the national audit, although they bear different responsibili- ty. University internal audit, being the immune system of university economic operation, issues timely warning and revea- ling of safe economical operation in colleges and universities, therefore, to take active measures as soon as possible to resist and to ensure a sustainable and harmonious development for universities. The functions of ＂immune system＂ in university internal audit should be brought into play indeed by using a variety of ways to reduce their constraints in auditing work.