高等院校内部审计信息化发展和应用  

Development and application of internal audit informatization in colleges and universities

作　　者：高雯 Gao Wen(Shanghai Civil Aviation College,Shanghai,200235)

机构地区：[1]上海民航职业技术学院,上海200235

出　　处：《市场周刊》2024年第4期111-114,共4页Market Weekly

基　　金：上海民航职业技术学院校级课题“高等院校内部审计信息化发展和应用”(项目编号:XJKT-2023-52)。

摘　　要：随着高等院校规模的不断扩大,高校涉及的业务范围广、资金量大,原有的内部审计体系已无法满足高等院校内部审计的要求,近年来因内部审计薄弱导致的资金使用风险逐步显现,内部审计信息化建设迫在眉睫。为确保高等院校内部审计质量,有效控制审计成本,推动内部审计信息化,提高教育资金的使用效率,文章基于高校校园信息化建设的背景,分析高等院校内部审计信息化建设的必要性及发展现状,找出其存在的主要问题,并有针对性地提出内部审计信息化建设和应用的主要途径,以期为高等院校加强内部审计信息化建设、提升内部审计质量、完善教育治理体系提供可行性参考。With the continuous expansion of the scale of colleges and universities and the wide range of business and large amount of funds involved,the original internal audit system can no longer meet the requirements of internal audit in colleges and universities.In recent years,the risk of fund use caused by weak internal audit has gradually emerged,and the construction of internal audit informatization is ur-gent.In order to ensure the quality of internal audit in colleges and universities,effectively control audit costs,promote internal audit infor-matization,and improve the efficiency of educational fund utilization,this article analyzes the necessity and development status of internal audit informatization construction in colleges and universities based on the background of campus informatization construction,identifies the main problems,and proposes targeted main approaches for the construction and application of internal audit informatization,We hope to provide feasible references for universities to strengthen the informationization construction of internal auditing,improve the quality of inter-nal auditing,and improve the education governance system.

关 键 词：内部审计 信息化建设 高等院校 

分 类 号：F239[经济管理—会计学]