高校内部审计的实践价值及策略探讨

On the Practical Value and Strategies of the Internal Audit in Higher Colleges and Universities

高校内部审计能为高校创造巨大的显性价值和隐性价值,高校领导层和内部审计部门都应高度重视内部审计监督过程中的价值导向、价值定位、价值调控、价值转化和价值增值,着重在组建多元化的审计队伍、提高内部审计的地位、运用先进的审计技术、调整工作模式、创新管理机制、加强质量控制、优化资源配置等方面,追求内部审计监督效能的最优化和实践价值的最大化。

Internal audit in higher colleges and universities can create huge dominant and recessive value. The leadership in higher colleges and universities together with the internal audit department supervision should attach great importance to the value orientation value orientation, value control, value conversion and value increment in the process of internal audit. Higher colleges and universities should attach great importance to form a diversified audit group, raise the status of the internal audit, adjust the working mode by using the advanced technology for audit, innovate management mechanism, strengthen quality control, optimize the allocation of resources for the optimization of the internal audit supervision effectiveness and maximization of the practical value.