高校嵌入式审计模式的构建

The Construction of Embedded Audit Model in Colleges and Universities

嵌入式审计是将审计工作直接嵌入高校内部管理之中,通过实时监督,对风险进行事前预防、事中控制和事后监督的一种审计模式。推行嵌入式审计是新形势下转变高校现行内部审计模式、弥补高校内部审计力量不足、适应高校审计信息化发展和深化审计成效的需要,是实现高校内部审计全覆盖、提升审计工作效率和质量、防范审计风险的一种有效举措。高校嵌入式审计模式的构建需要在组织架构与人员配置、工作内容及一般流程上有所创新;需要高校创新审计理念,大力推进审计信息化建设,强化高校内审队伍建设,积极整合各类审计资源。

Embedded audit system is a mode that directly embeds the audit into the internal management of colleges and universities, through real-time supervision to realize the prevention, control and monitoring of risks in the whole process. The embedded audit is an effective measure to change the current internal audit mode of colleges and universities in the new situation, which can make up for the insufficiency of internal audit force in colleges and universities, meet the needs of the development of audit informatization and deepen the effect, and realize the full coverage of internal audit in colleges and universities, improve the efficiency and quality of audit and prevent risks. The construction of embedded auditing mode in colleges and universities requires innovation in organizational structure and personnel allocation, work content and general process, in concept of auditing, vigorous promotion of auditing information construction, strengthening the construction of internal auditing team, and active integration of various auditing resources in colleges and universities.