高校内部审计质量提升路径探讨

Discussion of Promotion Pathway of Internal Audit Quality of Colleges and Universities

为有效提升高校内部审计质量,分析了高校内部审计风险产生的原因:内部审计工作者缺乏职业素养,机构设置不合理,审计工作缺乏独立性,内控制度不完善。提出了高校内部审计工作的优化策略。应根据新财会制度,使用费用管理审计,建立完善的内部审计机构,提高内部审计工作人员素质,加强对内部审计工作重要性的认识,建立健全规章制度,严格选拔内部审计工作人员,强化管理,不断创新,完善高校内部控制审计。

In order to effectively promote internal audit quality,the paper analyzes the causes of internal audit risks of colleges and universities,including the inadequacy of internal auditors’profession quality,irrational institution setting,lack of independence of auditing and imperfect internal system,and proposes optimization strategies of improving internal audit of colleges and universities.New rules of financial accounting require us to use expense management audit,establish perfect internal audit institution,improve internal audit staff’s quality,strengthen the cognition of internal audit,establish perfect regulations and systems,strictly select internal audit staff,strengthen management,continuously innovate,and perfect internal control audit of colleges and universities.