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教育体系的变革、更新以及其组织结构的优化,对于现今的高等院校实务工作及内部审计工作都提出了更具时代性的要求。在这样的形势影响之下,怎样才能够使高等院校的内部审计工作更加稳定顺利的进行,并保质保量的为高等院校管理工作提供辅助,是现今内部审计工作领域必须要及时解决的问题。而解决这一问题的重点,是能够对新形势引导之下的高等院校内审职能变化的精准定位,以及对内审工作奋斗导向及工作目的的明晰。
The reform and updating of the education system and the optimization of its organizational structure have posed more time-consuming requirements for the practical work and internal audit of higher education institutions. Under such circumstance, how to make the internal audit work in colleges and universities more stable and smooth, and provide quality and quantity support to the management of colleges and universities? It is a must to solve in the field of internal audit nowadays problem. The key to resolving this issue is to be able to pinpoint the precise changes in the functions of internal audit of higher education institutions under the guidance of the new situation as well as the orientation of the internal audit work and the purpose of its work.