浅析引进监理机制对高校内部审计的影响

On the Effectiveness of the Introduced Supervisory System on the Interior Auditing System in Colleges and Universities

高校基建工程建设管理过程中引进工程建设监理机制 ,是高校借鉴社会中介力量提高基建工程监督管理水平的重要举措。引进监理机制必然对高校审计环境产生重大影响 ,从而直接引发高校基建工程内部审计程序、审计方法、审计重点等方面的变化。把握这些变化对防范审计风险 ,提高审计质量具有重要作用。

The introduction of supervisory system into the management of capital constructions is an effective measure for universities to enhance their capital construction management with the help of social intermediate forces. It is bound to bring about great changes in the auditing procedures, approaches and focuses of universities capital constructions. If well manipulated, these changes can help prevent the risks as well as improving the quality of auditing.