关于新形势下高校内部审计的思考

The consideration auditing inside the college under the new situation

文章分析了现有高校内部审计体制的缺陷,提出为适应外部审计环境的变化,应改变高校内部审计的现有体制,进而指出高校内部审计应迅速适应审计对象和审计职能的新变化,并应调整高校内部审计机构的指导思想和工作角度。

This article analyses the defects of the present internal College auditing system,puts forward suggestions to adapt to the changing outside environment,and to reform the present system and also points out that the system should be kept changing to fit its new targets and new functions as well as its guiding ideology.