内审机构如何加强经济责任审计

How Internal Audit Organizations Enhance Audit Concerning Economic Responsibilities

文章介绍了高校内部经济责任审计的情况,分析了目前高校经济责任审计工作中存在的难题。提出应采取完善经济责任审计运行机制,规范审计工作,构建经济责任审计评价体系,注重审计质量,提高审计人员综合能力,正确运用审计结果,提高经济责任审计工作效率等对策建议。

The current situation and problems are analyzed of the inner audit concerning economic responsibilities in higher schools. Then, some suggestions are proposed to improve the audit system in higher schools such as perfecting the operational mechanism, standardizing audit work, building a scientific system to evaluate economic responsibilities, improving the audit methods and the audit quality, and correctly applying audit resuhs to promote audit concerning economic responsibilities.