高校实行审计全覆盖的思考
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摘要
审计署公布了新修订的《审计署关于内部审计工作的规定》(以下简称《规定》),这是贯彻落实党中央国务院关于加强内部审计工作、充分发挥内部审计作用指示精神的重大举措。高校应认真贯彻落实《规定》,实行审计全覆盖,消除审计监督盲区,全面履行审计监督职能。文章谈了对高校实行内部审计全覆盖的理解,分析了高校内部审计实行全覆盖存在的困难,并就如何实施高校内部审计全覆盖提出了具体策略与建议。
The National Audit Office promulgated the newly revised " Provisions of the National Audit Office on Internal Audit Work"(hereinafter referred to as "Provisions"), which is a major measure to implement the instructions of the CPC Central Committee and the State Council on strengthening internal audit work and giving full play to the role of internal audit. Colleges and universities should seriously carry out the "Provisions", implement full coverage of audit, eliminate blind areas of audit supervision, and fully perform the function of audit supervision. This article discusses the understanding of the full coverage of the internal audit of colleges and universities, analyzes the difficulties in implementing the full coverage of the internal audit of colleges and universities, and puts forward specific strategies and suggestions on how to implement the full coverage of the internal audit of colleges and universities.
The National Audit Office promulgated the newly revised " Provisions of the National Audit Office on Internal Audit Work"(hereinafter referred to as "Provisions"), which is a major measure to implement the instructions of the CPC Central Committee and the State Council on strengthening internal audit work and giving full play to the role of internal audit. Colleges and universities should seriously carry out the "Provisions", implement full coverage of audit, eliminate blind areas of audit supervision, and fully perform the function of audit supervision. This article discusses the understanding of the full coverage of the internal audit of colleges and universities, analyzes the difficulties in implementing the full coverage of the internal audit of colleges and universities, and puts forward specific strategies and suggestions on how to implement the full coverage of the internal audit of colleges and universities.
引文
[1]祖金玉.十八大以来党强化自上而下组织监督的经验启示[J].马克思主义理论学科研究, 2019, 5(01):131-138.
[2]刘家义.国家治理现代化进程中的国家审计:制度保障与实践逻辑[J].中国社会科学, 2015(09):64-83+204-205.
[3]李沐遥.上市公司内部审计负责人的特征与胜任能力——基于深交所中小板上市公司聘任公告的研究[J].经营与管理, 2018(06):46-49.
[4]金伟.烟草行业内部审计发展探索[J].现代经济信息,2009(02):108-109.
[5]杨健.《内部审计工作规定》对高校审计工作的启示[J].财经界, 2019(02):168-171.
[6]谢继先.对新常态下推进基层审计队伍建设的一点思考[N].中国审计报, 2017-04-17(008).
[7]赵蕴华,刘宁博,肖莎.高校内部审计监督全覆盖及实现路径[J].现代审计与经济, 2018(04):38-39.
[8]孙小龙.开展大数据审计的瓶颈与对策[A].江苏省审计厅.江苏省审计机关第七届青年审计论坛论文集[C].江苏省审计厅:江苏省审计学会, 2018.
[2]刘家义.国家治理现代化进程中的国家审计:制度保障与实践逻辑[J].中国社会科学, 2015(09):64-83+204-205.
[3]李沐遥.上市公司内部审计负责人的特征与胜任能力——基于深交所中小板上市公司聘任公告的研究[J].经营与管理, 2018(06):46-49.
[4]金伟.烟草行业内部审计发展探索[J].现代经济信息,2009(02):108-109.
[5]杨健.《内部审计工作规定》对高校审计工作的启示[J].财经界, 2019(02):168-171.
[6]谢继先.对新常态下推进基层审计队伍建设的一点思考[N].中国审计报, 2017-04-17(008).
[7]赵蕴华,刘宁博,肖莎.高校内部审计监督全覆盖及实现路径[J].现代审计与经济, 2018(04):38-39.
[8]孙小龙.开展大数据审计的瓶颈与对策[A].江苏省审计厅.江苏省审计机关第七届青年审计论坛论文集[C].江苏省审计厅:江苏省审计学会, 2018.