新形势下高校内部审计现状与发展探究

Research on the Current Situation and Development of Internal Audit in Colleges and Universities under the New Situation

内部审计是高校内控管理体系中非常重要的组成部分。近年来,高校内部审计发展水平得到了较大的提升,大数据时代的到来也使内部审计实现了高速智能化发展,然而,部分高校内部审计机构仍存在制度建设不全面、内审人员数量不足等问题。在加强高校内部审计工作不断向前发展、全面彰显内部审计工作价值意义的基础之上,从四个维度分析当前高校内部审计工作的现实发展情况和在高校内部审计工作中存在的问题,并提出了新形势下高校内部审计发展对策,以期能全面提升当前我国高校的内部审计工作的综合管理水平,让审计工作成为服务于高校高质量发展的一个关键推手。

The internal audit is a very important part of the internal control management system of colleges and universities.In recent years,the development level of the internal audit in colleges and universities has been greatly improved.The arrival of the era of big data also makes the reality of internal audit develop repidly and intelligently.However,some internal audit institutions in colleges and universities still have problems such as incomplete system construction and insufficient number of internal auditors at present.On the basis of strengthening the continuous development of the inteinal audit work in colleges and universities and fully demonstrating the value and significance of the internal audit work,analyze the current development of internal audit work and the problems in internal audit work in colleges and universities from the following four dimensions,and puts forward countermeasures for the development of the internal audit in colleges and universities under the new situation.With the expectation of comprehensively improving the comprehensive management level of the internal audit work in colleges and universities,and making the audit work become a key factor to serve the high-quality development of colleges and universities.