新形势下加强高校内部审计的思考

高校内审是审计系统的重要组成部分,是单位实现自我监督、自我约束与自我调控的有效途径,也是加强高校管理的重要手段。本文阐述了内部控制制度在现代管理中的作用,分析了高校在市场经济环境中建立完善内部控制制度的必要性和紧迫性,讨论了内部审计在高校内部控制中的作用,并就如何开展好内部审计提出了一些见解。

Consideration on Strengthening Internal Auditing inside in Higher Education Institutions under the New Situation

Internal Auditing is an important part of Auditing System in Higher Education Institutions.It is an efficient method for Higher Education Institutions to achieve the purpose of self supervising,self restricting and self adjusting,it is also an important manner to strengthen management.This article expounds how the internal controlling system works in modern management,analyzed the necessity and emergency of establishing a perfect internal controlling system in Higher Education Institutions under the market economy environment;discussed the function of internal Auditing in Higher Education Institutions internal control and put forward some opinions about how to develop the internal auditing.