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近年来,随着高职院校教育事业的发展,办学规模的不断扩大,资金和经费管理方面的问题也逐步显现出来。因此,亟需对高校资金利用、财务方面加强内部审计。而高职院校内部审计作为高校中起步更晚,发展程度稍慢的环节,更需要加强对内部审计的重视,更需要加强财务内部审计的管理。本文强调了高职院校财务内部审计的重要性,提出了高职院校内部审计的现状和问题,并提出了相应的改进措施。
In recent years, with the development of education in higher vocational colleges and the ever-expanding scale of running a school, the problems in capital and fund management are also gradually revealed. Therefore, there is an urgent need to strengthen the internal audit of the university’s utilization of funds and finance. The higher vocational colleges internal audit as a college start later, the development of a slower link, but also need to strengthen the importance of internal audit, but also need to strengthen financial internal audit management. This article emphasizes the importance of financial internal audit in higher vocational colleges, puts forward the status quo and problems of internal audit in higher vocational colleges and puts forward corresponding improvement measures.