经济新常态下高校内部审计有效运行探讨

On the Effective Operation of Internal Audit in Colleges and Universities under the New Economic Norm

经济新常态下,审计环境发生深刻变化,与此相适应,审计工作呈现出不同于以往的新的阶段性特征,即审计'新常态'。在审计新常态下,高校内部审计部门要科学制订审计计划,创新审计工作思路,加强审计队伍建设,促进审计成果运用,从而更好发挥高校内审工作的作用。

Under the new economic norm,profound changes have taken place in the audit environment. Accordingly,audit is taking on new features which are different from those in previous stages,that is,the new audit norm.Under the new audit norm,the internal audit department in colleges and universities should make a scientific audit plan,innovate the audit process,strengthen the construction of the audit team and promote the use of the auditing results in order to bring into full play the role of internal audit in Colleges and universities.