地方高校构建审计“两统筹”长效机制研究

Research on Building the Long-term Mechanism of“Two Overall Planning”in Local Institution of Higher Learning

审计全覆盖对审计工作提出了新的更高的要求。审计项目审计组织方式“两统筹”是推进审计全覆盖的一项特色制度安排。文章立足高校内部审计工作面临的新形势,从地方高校实施审计“两统筹”的重要意义入题,通过对广东11所地方高校审计部门的调查,梳理了地方高校实现审计全覆盖面临的问题和挑战。同时,借鉴地方实施审计“两统筹”的实践经验,对地方高校构建审计“两统筹”长效机制提出了树立创新思维、做好统筹规划、注重审前调查、提效审计执行、强化结果运用和抓好审计整改的实施路径。

Full coverage in the audit work puts forward new and higher requirements."Two overall planning",is a characteristic institutional arrangement to promote the full coverage in the audit work.Based on the new situation faced by the internal audit work in universities and the practical experience of local implementation of auditing"two overall planning",this study investigates the audit departments of 11 local universities in Guangdong,and analyzes their problems and challenges faced by these universities in realizing full audit coverage.Then,the study puts forward the implementation path of setting up innovative thinking,making overall planning,focusing on pretrial investigation,implementing effective audit,strengthening the application of results,and doing the job of auditing rectification for local universities to build a long-term mechanism for auditing"two overall planning".