新时代我国高职院校内部审计发展研究

Research on the Development of Internal Auditing in Higher Vocational Colleges in China in the New Era

内部审计是我国高职院校强化内部治理不可或缺的重要手段。随着新时代高职院校超常规发展,内部审计促进高职院校内部治理现代化的作用已经明显不足,存在诸多发展中问题。因此,高职院校应当更新内部审计观念认识,提高内部审计人员专业胜任能力,健全内部审计制度,拓展内部审计的监督范围和职能,创新内部审计技术手段并加强内部审计质量控制机制,以实现其内部审计的目标。

Internal audit is an indispensable and important means for strengthening internal governance in higher vocational colleges in China.With the extraordinary development of higher vocational colleges in the new era,the role of internal audit in promoting the modernization of the internal governance of higher vocational colleges has been obviously insufficient,and there are many developing problems.Therefore,it is necessary to update the internal audit concept and understanding,strengthen the professional competence of internal auditors,improve the internal audit system,expand the scope and functions of internal audit supervision,innovate internal audit techniques,and strengthen internal audit quality control mechanisms.