Paths and Initiatives to Implement Audit Reforms in Universities
The implementation of audit rectification is an important component of audit projects,which is related to the overall quality and level of the audit project,and is the key to ensuring the performance of audit supervision responsibilities.Audit rectification is the final stage of audit work and the"last mile of audit".Seriously implementing audit rectification plays an important role in improving the governance level of universities and enhancing risk prevention and control capabilities.There are problems in the current audit rectification work in universities.Firstly,the audit rectification standards are inconsistent.Secondly,there is a phenomenon of selective rectification.Thirdly,the audit rectification methods are outdated.Fourthly,the accountability mechanism for audit rectification is not sound.The solution path is to tackle difficult problems in the rectification work,and to reflect the spirit of responsibility of internal auditors;adhere to both supervision and service,and promote the implementation of audit rectification in one fell swoop;to establish a self-examination and self correction mechanism,and normalize the management of audit rectification;to expand the application of results and enhance the depth of rectification through"audit cases".
internal auditaudit rectificationthe pattern of big supervisionpathmeasures
万方数据
维普
