关于高校内部审计创新的思考

高校内部审计要提高层次和水平,必须加强审计思维和理念创新,树立宏观管理、效益优先、审计风险、揭露舞弊等理念;审计业务创新应关注管理部门和学院的责任和评价,财经政策的实施及其效应,预算资金分配的合理性和效益性,管理制度缺陷及有效性等方面;审计管理创新重点是业务管理、风险管理、技术和方法、人员管理等方面.高校内部审计创新是一个复杂的探索过程,应宽容创新失败,建立宽容失败的机制.

Reflections on the Innovation of Internal Auditing of Higher Institutions

Internal auditing of higher institutions should be upgraded to its administrative levels;thoughts and innovation on auditing should be strengthened and the practice of macromanagement,benefit preference,auditing risk and exposing irregularities,etc should be set up.The innovation of auditing operation requires the attention to responsibilities and evaluations of administrative departments;the implementation of financial and economic policies and their effects;the rationality and benefits of the allocation of budget funds;and the defects and effectiveness of administrative system,etc.The emphases of innovation of audit administration are to be put on the management of operation,risk,techniques,methods and personnel,etc.The innovation of internal auditing of higher institutions is a complex exploratory process.Innovation failure should be tolerated and mechanisms of tolerating failure should be established.