高校第三方合作内审的公正性增益预期与实施策略

The Impartiality Gain Expectation and Implementation Strategy of the Third Party Internal Audit in Colleges and Universities

审计公正性是审计结果真实可靠的基本保障,也是法治社会的应然要求。通过深入分析认为,高校内部审计公正性缺失集中表现在程序公正与结果公正两方面。内部审计的行政型特征、核心文化价值观、审计责任追究与绩效激励机制缺失是影响审计公正性的三个核心因素。而基于理性的第三方合作内审运行机制,能够实现审计公正性增益预期,提升审计效益与高校管理水平。

Audit impartiality is the base of the truthfulness and reliability of audit results,and is also the natural requirement of the society ruled by law. This paper holds that the impartiality of internal audit in colleges and universities is mainly reflected in procedural justice and result-justice. The administrative characteristics of internal audit, core cultural values, audit accountability and performance incentive mechanism are the three core factors affecting audit impartiality. The rational third-party internal audit operation mechanism can realize the expected goals of audit impartiality and improve the audit efficiency and the management level of colleges and universities.