关于高校内部审计职能转型的探讨
摘要：随着我国内部审计职能由“监督主导型”向“服务主导型”转变,我国高校内部审计职能也应发生相应转变。高校内部审计除具有经济监督的基本职能外，还应具备控制、管理、决策服务和咨询等为管理服务的职能。最后，本文就如何实现高校内部审计职能的顺利转型提出了三点措施。关键词：内部审计职能高校内部审计职能职能转型
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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