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關(guān)于高校內(nèi)部審計職能轉(zhuǎn)型的探討
摘要：隨著我國內(nèi)部審計職能由“監(jiān)督主導型”向“服務(wù)主導型”轉(zhuǎn)變,我國高校內(nèi)部審計職能也應(yīng)發(fā)生相應(yīng)轉(zhuǎn)變。高校內(nèi)部審計除具有經(jīng)濟監(jiān)督的基本職能外，還應(yīng)具備控制、管理、決策服務(wù)和咨詢等為管理服務(wù)的職能。最后，本文就如何實現(xiàn)高校內(nèi)部審計職能的順利轉(zhuǎn)型提出了三點措施。關(guān)鍵詞：內(nèi)部審計職能高校內(nèi)部審計職能職能轉(zhuǎn)型
Abstract:Along with the change of China?s internal audit function from“monitoring?oriented” to “Service?oriented”,internal audit function of our colleges and universities should also be changed correspondingly.Besides the basic functions of financial supervision,internal audit of our colleges and universities should have other functions for management,such as control,management,decision?making services and consulting services.Finally,text gives three measures on how to achieve the smooth transition of internal audit function.
Keywords:Internal audit functionInternal audit functions of colleges and universitiesTransition of the functions
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