新常态下提升高校内部审计质量的思考

Reflections on Improving the Quality of Internal Audit in Colleges and Universities under the New normal

经济新常态下,高校内部审计面临审计范围扩大、审计责任加重、审计方法需要创新等多项挑战。高校内部审计需要转换审计观念,通过创新审计方法、优化工作机制、完善评价机制、强化审计结果运用机制等措施,全面提高审计质量,更好地发挥内部审计职能,并以此推进高校内部审计机制的创新。

Under the new normal state of economy,the internal audit of colleges and universities is facing many challenges,such as the expansion of audit scope,the increase of audit responsibility and the need for innovation of audit methods. To improve the audit quality in an all-round way,and to give full play to the internal audit function,the internal audit of colleges and universities needs to transform the concept of audit and innovate the auditing methods,optimizing the working mechanism,perfecting the evaluation mechanism,strengthening the application mechanism of the audit results,and promoting the innovation of the internal audit system in colleges and universities.