美国高校内部审计的做法与启示

Experience and Enlightenment of Internal Audit in American Universities

从机构、人员、范围、重点、方法、手段、规章、管理等八个方面,总结美国高校内部审计的主要做法,反思我国高校内部审计的存在问题,指出提升高校内部审计质效,应完善治理结构、强化立体监督,坚持机构独立、提升人员素质,突出风险导向、注重全程防控,引进先进技术、提高审计效率,健全规章制度、加强内审管理。

This paper summarizes the main methods of internal audit in American universities and reflect the problems of internal audit in Chinese universities from eight aspects： Institutions, personnel, scope, emphasis, method, means, regulations, management and so on. According to the above, it points out that improve quality and effect of internal audit in universities must perfect the governance structure, strengthen the three-dimensional supervision, adhere to the independent, improve staff quality, highlight the risk oriented, pay attention to throughout the period of prevention and control, adopt advanced technology, improve the efficiency of the audit, perfect the rules and regulations, and strengthen the management of internal audit.