高职院校规模不断扩大,经济管理也趋向多元化,权力下放到系(部),让系(部)实施管理审计,加强内部审计监督,提高高职院校竞争力,具有重要的现实意义。权力下放到系(部),能做到重大项目自行决策审计,规避投资风险;能以权审权,保障完善的审计体系;有利于构建正确的审计制度;有利于调动审计的积极性。 Higher vocational colleges have been expanding in scale, economic management tends to be diversified, decentralization to department (department), department (department) implementation of management audit, strengthen internal audit supervision, improve the competitiveness of higher vocational colleges, has important practical significance . Decentralization of authority to department (department) can enable major projects to conduct self-decision-making audits to avoid investment risks; to exercise the power of attorney to ensure a sound auditing system; to help establish a proper auditing system; and to mobilize the enthusiasm of auditing.