摘要
提高高校内部审计质量,转型与发展是重点。在审计目标上,必须从合规性审计为主向合规性审计与绩效性审计并重转变;在审计内容上,从财务审计为主向融合财务审计、业务审计的综合管理审计转变,从关注资金为主向全面关注资金、资产、资源转变;在审计方式上,从事后审计向事前、事中审计转变。同时,从审计实务操作和实务开拓各主要环节着手,给出审计质量评价的依据、内容和方法,进行审计督导;为内部审计人员创造条件,切实提升其创新能力;建立和完善审计结果运用的相关规定,并把审计整改作为一项常规工作,使内审的特殊作用得到充分发挥。
Transformation and development are the key points for us to improve the quality of university internal audit. In terms of audit purpose, we should transform from taking regularity auditing as the core to taking both regularity auditing and performance auditing as the core. In terms of audit content, we should transform from taking financial auditing as the core to taking the comprehensive management auditing, which includes both the financial auditing and operational auditing, as the core, and pay equivalent attention to capital, asset and resources. In terms of audit method, we should transform from post- audit to pre-audit and concurrent audit. We should, first, provide the basis, content and method of audit quality evaluation and strengthen audit supervision; second, we should provide more conditions for internal auditors and improve their capacity for innovatiom and third, we should formulate and improve the related regulations for the application of audit findings and make audit rectification to be the regular job to give full play to the special role of internal audit.
出处
《中国流通经济》
CSSCI
北大核心
2013年第3期115-118,共4页
China Business and Market
关键词
高校
内部审计
质量控制要素
university internal audit factors of quality control
