高校建设工程内部审计与社会审计资源整合模式研究

高校建设工程内部审计和委托社会审计各有优势和不足,将内部审计和社会审计资源有效整合是提高高校建设工程审计质量的重要保证。为确保高校建设工程委托审计工作的健康有序发展,结合具体实践,从高校内部审计和社会审计资源整合的必要性入手,提出了内部审计为主导、社会审计具体施行为辅、审计监控平台有效控制的审计资源整合模式及其实现路径。

Research on the Resources Integration Mode of Internal Audit and Social Audit in Construction Project of Universities

Internal audit and social audit of construction project in universities have their own advantages and disadvantages, and the effective integration of the internal audit resource and social audit resource is an important guarantee to improve the quality of construction project audit. To ensure the healthy and ordered development of construction project commissioned audit work, combining with the practice, this paper discusses the necessity of auditing resources integration, and puts forward the model and path of auditing resources integration which takes internal audit as the leading, social audit as the auxiliary and audit monitoring platform as the means of effective control.