高校审计发现问题整改工作:必要性、现状及路径探究

Analysis of the Ways to Promote the Rectification of the Problems Found in the Audit of Colleges and Universities

本文在对高校审计发现问题整改必要性及现状分析的基础上,提出了促进高校审计发现问题有效整改的路径,包括构建高校审计整改闭环管理体系,高校审计发现问题整改措施,建立健全审计整改工作机制和工作流程,压实被审计单位整改主体责任,深化审计结果运用,以期不断提升审计整改工作的质量和水平。

Colleges and universities should establish and improve the long-term rectification mechanism of problems identified by au-dit.This article based on the analysis of necessity and current situation of the university audit found problems rectification,putting forward some ways to promote the effective rectification of university audit problems that include the construction of university audit rectify the closed-loop management system,corrective measures for problems found in university audits,establish and improve the working me-chanism and process of audit rectification,and consolidating the main responsibility of the auditee for rectification,and deepen the use of audit results,and look forward to continuously improving the quality and level of audit rectification work.