新时代强化高校内部审计监督的再思考

党的十九大确立了中国特色社会主义进入新时代，新时代如何强化高校内部审计监督，本文从强化高校内部审计监督的思考背景、解析薄弱环节问题出发，提出构建具有实质性独立的内部审计框架、常态化推进实施内部审计队伍建设、科技强审创新内部审计工作方法手段、以高校治理为框架改革内部审计制度、落实审计整改加强内部审计结果的运用等五个方面的再思考。

Rethinking on Strengthening Internal Audit Supervision in Colleges and Universities in The New Era

The 19th National Congress of the Communist Party of China has established that socialism with Chinese characteristics has entered a new era. How to strengthen the internal audit supervision in colleges and universities in the new era, this paper starts from the thinking background of strengthening the internal audit supervision in Colleges and universities and analyzes the weak links. It proposes to build a substantial independent internal audit framework, promote the construction of internal audit team on a regular basis, strengthen the audit with science and technology, innovate the internal audit working methods and means, reform the internal audit system with the framework of university governance, and implement audit rectification and strengthen the application of internal audit results from five aspects of rethinking.