对西北欠发达地区地方高校内部审计现状的思考

Reflecting of the Current Situation of Internal Audit in Local Colleges and Universities in Under-developed Areas in Northwest China——Taking Gansu as an Example

西北欠发达地区地方高校内部审计发展相对较为缓慢,存在着认识不到位,内审机构设置形式不一,缺乏独立性,内部审计力量相对薄弱,审计范围狭窄、审计方式单一,审计结果公布和使用情况较差等问题。可以通过转变观念,提高对内部审计工作重要性的认识,强化独立性,规范高校内部审计机构的设置,强化内部审计队伍建设拓展业务面,更新审计方式,适时公布审计结果,提高审计结果利用效率等手段加以改进和完善,更好地为学校发展服务。

The internal audit in local colleges in under-developed Northwest areas develop relatively slowly for dif-ferent reasons, which can be improved via proper means--change ideas, improve the understanding of the impor-tance of the work, intensify the individuality, specify the organization arrangement, enhance the team construction,expand business, update the audit method, improve the audit efficiency.