高职院校内部审计质量提升的策略研究

Thoughts on Further Improving the Quality of Internal Audit in Higher Vocational Colleges

近年来,国家对各级各类高职院校财政资金的投入逐年稳步增长。为了确保财政资金得到有效使用,强化高职院校内部审计、促进内部审计质量进一步提高尤为必要。文章分析了目前高职院校内部审计存在的问题,提出构建高职院校内部审计领导机制、组织协调机制、决策执行机制、激励机制等对策。

In recent years,national monetary investment in higher vocational colleges of all levels and of all kinds has steadily increased year by year.In order to ensure the effective use of financial funds,it is particularly necessary to strengthen the internal audit and promote its quality in higher vocational colleges.This paper first makes an analysis of the existing problems of the internal audit in higher vocational colleges,and puts forward some countermeasures to improve the quality of internal audit from the perspectives of internal audit leadership,organizational collaboration,decision implementation,incentive and other mechanism construction.