浅谈高校内部审计的“位”与“为”

On the “Positioning” and “Function” of Internal Audit in Colleges and Universities

从管理的视角出发,分析内部审计作为第三道防线的角色、职责和实际应用,阐明高校内部审计"确认、评价、建议"的职能以及作为"可信赖顾问"的作用,厘清高校内部审计实践中遇到的问题与困惑,明确高校内部审计的"位"与"为",使内部审计工作更加到位、更有作为。

Some practical problems and confusions exist in the internal audit of colleges and universities.Viewed from the management,this paper analyses the role,responsibilities and practical application of internal audit as a third line of defense.Then it explains the functions of“confirmation,evaluation,and recommendation”of college internal auditing and the role of“reliable consultants”.Meanwhile,it clarifies the“positioning”and“function”of internal audit in colleges and universities,making internal auditing more perfect and effective.