优化审计对高校内部权力监督的实践探索

Practical Exploration of Optimizing Audit on Internal Power Supervision in Colleges and Universities

审计部门对促进高校内部权力规范运行负有重要的职责,优化审计对高校权力的监督模式、保障其相对独立性和权威性至关重要。在对审计在高校内部权力运行中发挥的职责与作用、面临的问题与困境进行总结的基础上,分析了E大学开展内部审计的实践经验和特色成效,进而提出高校优化审计对内部权力制约与监督的对策与建议。

The audit department has a natural responsibility and mission in promoting the normal operation of internal power in colleges and universities. It is very important to optimize the supervision mode of audit on power and ensure its relative independence and authority. On the basis of summarizing the responsibilities and functions of audit in the operation of internal power in colleges and universities, the paper analyzes the practical experience and characteristic effects of internal audit in E University, and then puts forward countermeasures and suggestions for optimizing audit in colleges and universities to restrict and supervise internal power.