从内部审计职能转变看高校内审工作发展的新方向

由于国际和国内审计师协会对内部审计定义的修订,内部审计职能较之以前有了较大变化。作为内部审计组成之一的高校内部审计也应由监督职能向管理职能转变,针对这一变化,文章提出了内部审计工作发展的新方向。

The New Orientation of the Internal Audit in Higher Education Institutes from the Shift of the Internal Audit Functions

There have been more remarkable changes in the functions of internal audit than before due to the amendment of internal audit definition from IIA. As one part of the internal audit system, the internal audit of higher education institutes should transfer its function from supervision to management. Starting from the change, this paper has pointed out the new development orientation of internal audit.