高校内部审计的拓展方向

Internal audit of higher institutions

内部审计在促进高校加强教育经费的管理、避免和减少损失浪费、提高使用效益、健全内部控制、保障高校资产的安全与完整等方面的重要作用已被广泛认同。但就内部审计所具有的职能和作用而言,其潜力仍然巨大,前景相当广阔。针对高校内部审计的现状及高校规模扩大和现代化管理的要求,提出我国高校内部审计应在原有的基础上向内部审计、道德审计、管理审计、教育效益审计、教育质量审计、绩效审计、战略审计、风险管理审计、专项审计调查、信息系统审计等十大方面拓展。

As we all know the internal audit plays an important role in promoting the management of higher educational funds, avoiding and reducing waste, and raising the usage, fulfilling internal controlling, and ensuring higer school asset. These aspects have been already identified extensively. But the role and function that the internal audit still has its huge potential. In order to improve the situation of the internal audit of higher schools, to reinforce the risk management of the internal audit, and to improve the role of internal controlling and the role in the course of administering, the author puts forward 10 measures.