多维资源整合护航高校经济责任审计全覆盖

On Multidimensional Resource Integration to University Economic Responsibility Audit

在审计力量不足与审计任务繁重的情况下,高校应通过多维审计资源整合护航领导干部经济责任审计全覆盖的实现:一是把握重心,科学统筹审计资源整体的规划管理;二是建立健全制度办法,提供有效制度保障;三是内挖外扩,构筑聘用审计人员、兼职审计人员人才库、内部审计专家库及中介机构"四位一体"的审计人力资源平台;四是与时俱进,通过联网审计、数字化审计、协助建设省综合监督信息平台等"三效合一"提升审计效率;五是统筹兼顾审计资源整合的成本与效益,对审计资源实行动态管理,不断完善整合策略和制度,实现审计资源整合的可持续发展。

In the case of insufficient audit power and heavy task of auditing, colleges and universities should integrate the comprehensive coverage of economic responsibility audit of escort leading cadres through multidimensional audit resources： one is to grasp the planning and management of the overall planning and auditing resources; Second,to establish a sound system , to provide effective system of pro-tection; Third, to build the recruitment of auditors, part - time audit staff talent pool, internal audit ex-pert library and intermediary ＂four in one＂ audit human resources platform; Forth, through the network audit, digital audit, to help build the province＇s comprehensive supervision of information platform ＂three -in - one＂ to enhance the audit efficiency; Fifth,to take into account the cost of accounting resources inte-gration and efficiency, dynamic management of audit resources, and constantly improve the integration strategy and system , so as to achieve the sustainable development of audit resources integration.