增值型内部审计在高校治理中的实践与研究

Practice and Research of Value Added Internal Audit in University Management

通过对增值型内部审计在高校治理中如何体现其价值主张、如何实现组织目标的有效途径的探讨,揭示内部审计与高校治理的良性互动,为内部审计转型提供了现实条件.同时,以绍兴文理学院元培学院易地新建工程项目为例,通过开展全过程工程造价控制咨询跟踪审计、开发运行"基建全流程电子监管平台系统",对增值型内部审计在高校治理中的实践与创新作了探索与研究.

This paper discusses how the value added internal audit embodies its value proposition in the manage-ment of university, what effective approaches are selected to achieve the organizational goals, and how the posi-tive interaction between the internal auditing and the university management provides the conditions for the inter-nal auditing transition. Taking the new engineering project of Yuanpei College moved to a new location for exam-ple, the paper also analyzes the whole process of project cost control in tracking audit. Notably, with the devel-opment and use of electronic supervision platform system, the paper further explores the practice and innovation of value added internal audit in the management of colleges and universities.