内部审计有效参与高校内部治理离不开审计环境的优化。界定高校内部审计环境的内涵,分析审计环境对内部审计及其参与高校治理的影响,概括高校内部审计环境现状,提出优化内部审计环境的对策取向,以期使内部审计更好地参与高校治理。 Internal Audit Effective Participation in the Internal Governance of Colleges and Universities Can not Leave the Optimization of Auditing Environment. It also analyzes the influence of audit environment on internal auditing and its participation in university governance, summarizes the status quo of internal auditing environment in universities, and puts forward countermeasures to optimize internal auditing environment so as to make internal auditing to participate better in university governance.