治理能力现代化背景下高校内部审计工作研究

Research on the Internal Audit of Colleges and Universities in the Context of the Modernization of Governance Capability

内部审计是高校治理机制的重要组成部分,因具有“免疫系统”功能而在高校内部治理体系中占据重要位置,对于高校的健康发展有重要意义。分析高校内部审计工作的现状及存在的问题,指出高校应从审计的经济监督职能出发,健全内部审计工作机制,规范内部审计工作流程,扩大内部审计工作范围,转变内部审计工作模式,提升内部审计工作质量。

Internal audit is an important part of the governance mechanism of colleges and universities.It plays an important role in the internal governance system of colleges and universities because of its“immune system”function,which is of great significance for the healthy development of colleges and universities.This paper analyzes the current situation and existing problems of the internal audit work in colleges and universities,and points out that colleges and universities should start from the economic supervision function of audit,improve the internal audit work mechanism,standardize the internal audit work process,expand the scope of internal audit work,change the internal audit work mode,and comprehensively improve the quality of internal audit work.