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高等学校内部审计在评价受托经济责任履行情况、加强廉政建设和推进依法治校方面发挥了积极的作用,但是随着我国高等学校教育管理体制改革的不断深入,高等学校的环境已发生巨大变化,这些变化对高校的内部审计工作提出了严峻的挑战,要求我们更新观念,强化风险意识,从各项基础工作入手,加快审计理论研究和审计方法创新。
The internal audit of colleges and universities played an active role in assessing the fulfillment of entrusted economic responsibilities, strengthening the construction of a clean and honest government and pushing the school according to law. However, with the continuous deepening of the educational management system reform in higher education institutions in China, the environment for colleges and universities has undergone tremendous changes. These changes have posed severe challenges to the internal auditing work of colleges and universities. They require us to update our concepts and enhance our awareness of risks. We should start from the basic work and speed up the theoretical research on auditing and the innovation of auditing methods.