体育院校内部审计的困境与对策

Dilemma and Countermeasures of Internal Audit in Sports Universities

对体育院校内部审计工作进行了分析。目前体育院校内部审计工作存在的问题如下:内部审计机构设置不规范,内部审计队伍配置不合理,内部审计工作领域有待拓宽,内部审计整改意识不强。提出了以下对策:重视审计成果的运用,实现效能最大化;规范审计程序,增强内审工作的独立性和权威性;积极争取学校其他部门的配合,营造良好的审计环境。

The paper analyses the internal audit of the sports universities and proposes the problems, i.e., lack of standard setting of internal audit institution, inappropriate allocation of internal audit group, limited working area of internal audit and weak reform awareness of internal audit. The paper proposes to value the application of the audit result, standardize the audit process, cooperate with other school department and create sound audit environment.