影响高职内审效能的因素分析及对策研究

Research on the Influence Factors of Internal Audit Effectiveness in Higher Vocational Colleges and the Countermeasures

审计理念和内审环境是影响内审效能的主要因素。改善高职院校内审工作效能,应针对现状,实施优化策略,即树立科学的内审工作理念,创建良好的内审工作环境,提高内审队伍的履职能力,架构高效的运行机制。

Audit idea and internal audit environment are the main factors influencing the audit potency. In order to improve the internal audit work efficiency of higher vocational colleges, it is necessary to analyze the influence factors with view to the status quo, and then implements the optimization strategy, namely setting up a scientific concept of internal audit work, creating a good environment of internal audit, improving the capabilities of the internal audit team and structuring a high efficient operation mechanism.