关于高等学校内部审计的思考

高等学校内部审计对于加强高等学校的管理和监督,提高教育经费使用效益起着重要作用.但是高等学校内部审计在发展中也存在着内部审计部门独立性和权威性不强,审计观念落后,审计人员业务素质不高等问题,因此必须加强高等学校内部审计队伍的建设,保证高等学校内部审计的公平公正提高审计工作质量.

On The University Internal Audit

The university internal audit plays an important role in strengthening the schools' management and supervision and improving the effectiveness in the use of funding for education.But in the development of university internal audit,there exist some problems,such as the internal audit independence and authority are not strong enough,the concept of audit lags behind and the personnel's professional quality is low.Universities must therefore strengthen the internal audit team building to ensure that the university internal audit is fair and equitable in order to improve audit quality.