高校内部审计现状与对策分析--以N大学为例

Analysis of the Current Situation and Countermeasures of Internal Audit in Colleges and Universities:Taking N University as an Example

党的十八大以来,高等教育事业的改革不断往深处、实处推进,财政支持教育拨款额度逐年增加,给高校带来了发展机遇和腐败隐患。高校内部审计部门作为重要的职能部门,面临着转型升级的挑战。本文结合当前高校内部审计工作现状,以N大学为例,试着从如何提升审计时效、优化审计职能、提高审计结果使用、扩大审计范围、提升审计地位等方面提出对策和建议。

Since the 18th National Congress of the Communist Party of China,the reform of higher education has been deepened and implemented.The amount of financial support for education has increased year by year,which has brought development opportunities and corruption risks to colleges and universities.As an important functional department,the internal audit department of universities is facing the challenge of transformation and upgrading.Based on the current status of internal audit work in colleges and universities,this paper takes N University as an example to try to propose countermeasures and suggestions in terms of how to improve audit timeliness,optimize audit functions,improve the use of audit results,expand audit scope and enhance audit status.