高校内部审计的作用及其信息化建设路径

On Development Strategy of Internal Audit in Colleges and Universities Based on Computerized Accounting

随着社会经济的发展，信息科技被运用在各个领域中。其中会计电算化实现了高校内部审计工作的变革，并促使其发生了新的变化。在会计信息化背景下，分析高校内部审计发展的策略，重新认识高校内部审计工作内涵，强化电算化的应用，以期能够进一步提升高校内部审计工作的质量。

with the development of social economy, information technology is applied in various fields, among which the accounting computerization has realized the reform of the internal audit work in colleges and universities and has made new changes nowadays. With the purpose of further enhancing the quality of the internal audit work,this paper analyses the development strategy of the internal audit, reacquaints the connotation of the internal audit work, and strengthen the application of computerization in colleges and universities.