The Construction and Implementation of the Comprehensive Internal Audit System under the Leadership of the Party in Colleges and Universities
With the rapid development of higher education,internal auditing(hereinafter referred to as"internal audit")in colleges and universities plays an increasingly important role in ensuring the safety of educational funds,improving the efficiency of fund use,and promoting educational reforms.However,the current internal audit system in colleges and universities still has issues such as incomplete coverage and imperfect functions.The centralized and unified leadership of the Party is the most essential characteristic of socialism with Chinese characteristics and is also the key to promoting the construction of a comprehensive internal audit system in colleges and universities.This article aims to explore how to build and improve the comprehensive internal audit system in colleges and universities through the centralized and unified leadership of the Party,in order to improve the quality and efficiency of internal audit work.
Party leadershipUniversity internal auditingComprehensive audit system construction