数字时代高校内审数字化转型困境与对策

Dilemmas and Countermeasures for Digital Transformation of Internal Audit in Colleges and Universities in the Digital Era

数字化技术正在理念、方法和技术应用等方面深刻地重塑着高校内部审计。在新形势促使转型升级、新型风险挑战倒逼、数字化技术普及应用和数据驱动转型理念加速形成的形势之下,高校内部审计数字化转型若要摆脱当前思想观念保守、资源禀赋不足、数据孤岛林立、数据安全保障难度大和数字化平台建设难度大等现实困境,需要更多地研究当前高校内部审计数字化转型中可能遭遇的挑战和困境,积极地从数字化技术引发的矛盾冲突与效益提升之间寻求一种动态平衡,需要及时更新观念、加大资金投入力度、加快构建数字化人才外引内培体系以及着力打造数字化转型支撑体系。

Digital technology is profoundly reshaping the internal audit of colleges and universities in terms of concept,method and technology application.Given the current situation,the new situation involves promoting transformation and upgrading,new risks and challenges,the widespread use of digital technology,and the accelerated formation of the concept of data-driven transformation.However,to overcome current practical difficulties,such as conservative ideology,insufficient resource endowment,numerous data islands,difficult data security guarantees,and challenging digital platform construction,more research is needed to identify potential challenges and obstacles in the digital transformation of internal audits in colleges and universities.It is necessary to actively seek a balance between conflicts and efficiency improvements caused by digital technology,update concepts regularly,increase investment,accelerate the development of digital talent introduction and training systems,and work towards building a support system for digital transformation.