科技赋能视域下高校内部审计转型的对策研究  

Research on Strategies for the Transformation of Internal Audit in Colleges and Universities from the Perspective of Technology Empowerment

作　　者：李婷 LI Ting(Zhejiang Industry&Trade Vocational College,325003,Wenzhou,Zhejiang,China)

机构地区：[1]浙江工贸职业技术学院,浙江温州325003

出　　处：《特区经济》2025年第4期90-93,共4页Special Zone Economy

基　　金：2023至2024年度审计厅一般审计科研立项课题“数字化赋能视域下高校内部审计转型对策研究”(202304187)。

摘　　要：随着科学技术的进步,数字化技术的发展与完善,高校教育不断改革,高校内部审计为满足时代发展需求,更新审计观念,完成审计转型,这是内部审计质量提升的必经之路。因此,对于高校内部审计数字化转型的研究具有理论和现实双重意义。本文从高校内部审计数字化发展转型的意义入手,分析了高校内部审计发展的现状及在发展转型过程中遇到的痛点和难点,并提出了高校内部审计转型的对策,以供相关高校参考。With the advancement of science and technology and the development and improvement of digital technology,higher education institutions are undergoing continuous reforms.In order to meet the needs of The Times,internal audit in colleges and universities must update its audit concepts and complete the trans⁃formation of auditing,which is a necessary step to improve the quality of internal audit and holds both theo⁃retical and practical significance for the research on the digital transformation of internal audit of col⁃leges and universities.Starting with the significance of digital development and transformation of internal audit in colleges and universities,this paper analyzes the current situation of internal audit development in colleges and universities and the pain points and challenges encountered during the process of development and transformation,and proposes strategies for internal audit transformation in colleges as a reference for relevant institutions.

关 键 词：科技赋能 高等学校 审计转型 

分 类 号：G647[文化科学—高等教育学]