高校内部审计在反腐倡廉建设中的作用思考

Pondering on the Role of Internal Audit in the Anti-corruption Combat in Colleges and Universities

从理论的视角透视高校内部审计与反腐倡廉建设的关系,认为高校内部审计作用于反腐倡廉建设是必要的、可行的。高校内部审计可以从畅通信息渠道、加强队伍建设和重视成果利用等路径实现其促进反腐倡廉建设的作用。

This paper looks into the relationship between internal audit and anti-corruption combat in colleges and universities; the author suggests that internal audit is feasible and necessary to combat corruption. By opening up channels of information, promoting team construction as well as utilizing achievement of anti-corruption, internal audit will play a positive role in anti-corruption combat.