高校内部审计人员专业胜任能力探讨

On Internal Auditors' Professional Competence in Universities

随着经济环境的改变,内部审计的定义不断拓展,职能不断增加,职责越来越重大,内部审计人员职业有了新的挑战。高校内部审计人员专业胜任必备素质和能力包括政治素质、智力水平、基本技能及工作方法和手段。内部审计人员政治素质主要表现在良好的政策水平和高度的责任心,智力水平具体表现在专业知识、认知能力、观察能力、思维能力和判断能力等方面,内部审计人员必须熟练掌握开展工作的基本技能,采用先进的审计方法和手段。

With the changes in the economic environment, the definition of internal audit is different, the function has increased, internal auditors will shoulder new challenges. Professional competence consists of political quality, intelligence level, basic skills and working style. Internal auditors＇ political quality can be reflected as good policy level and sense of responsibility. The intelligence level is referred to specific performance in the aspects of professional knowledge, cognitive, observation, thinking and judging ability. Internal auditors must master the basic skills to carry out the audit work, and take advanced audit methods.