关于深化高校内部审计结果运用的实践和思考

Practice and Reflection on Deepening the Application of the University Internal Audit Results

高校内部审计是高校内部控制体系的重要组成部分,审计结果是否得到有效运用直接关系到高校内部审计的地位,影响了内部审计的职能和目标的实现,具有重要意义。但是目前高校内部审计结果存在未能有效运用的问题,对此提出提高领导认识,增强内部审计独立性,健全审计体制等对策,以期促进高校内部审计工作的顺利开展。

University internal audit is an important part of the university internal control system. Whether the audit results can be effectively applied is directly related to the implementation of the function and objective of the university auditdepartment. In this study, the importance and existing problems of the application of university internal audit results were analyzed. The countermeasures towards these problems were proposed to promote smooth development of university internal audit.