“三审融合”跟踪审计模式构建及应用研究——基于高校建设项目审计

On the Construction and Application of the Follow-up Audit Model of the“Three Audits Fusion” ——Based on the Auditing of Construction Projects in Colleges and Universities

内部审计在高校建设发展中具有重要作用,应构建高校建设项目内部审计、社会审计和政府审计"三审融合"跟踪审计模式,建立以内部审计为主线、借助社会审计力量、依托政府审计的审计模式。该模式在高校建设项目审计中能充分发挥三审作用,优势互补,实现了建设项目审计目标,促进了建设项目管理。

Internal Audit plays an important part in the construction and development of colleges and universities. It is therefore necessary to establish a follow-up audit model that bases on internal audit and involves social audit and government audit in the construction projects in colleges and universities,namely ＂the three audits fusion＂. The model can give a full play to the three audits with their complementary advantages, which help achieve the targets of construction projects audit and facilitate the projects managamant.