新时期内部审计专业能力提高浅析——以地方高校为例

Analysis of the Enhancement of Internal Audit Professional Competence in the New Era——Take local colleges and universities as an example

以学习贯彻党的二十大精神和全国审计工作会议精神为研究背景,以地方高校为例,围绕“能查能说能写”,阐述了对新时期地方高校内部审计专业能力的理解,总结了影响地方高校内部审计专业能力提高的因素,在此基础上,提出了提高地方高校内部审计专业能力的建议。

In the context of studying and implementing the spirit of the 20th National Congress of the Communist Party of China and the National Audit Work Conference as the research background,this paper takes local universities as an example to elaborate on the professional competence of internal auditing in local universities in the new era,focusing on the concept of'being able to investigate,communicate,and write.',summarizes the factors influencing the enhancement of professional competence in internal auditing for local universities and provides recommendations for improving the professional competence of internal auditing in local universities.