“免疫系统”论视野下高校内部审计的反腐败职能

高校内部审计部门处在反腐倡廉第一线,应充分发挥审计保障高校健康发展的"免疫系统"功能,在构建惩治和预防腐败体系中发挥独特作用。实现内部审计的反腐败作用,应加强内部监督资源的整合,深化经济责任审计,开展经济效益审计,并通过提高审计人员素质、改进内部审计技术和方法、推行和完善审计公告制度、加大审计意见的整改落实力度、增强审计风险意识等,提高内部审计质量。

"Immune System" in the Perspective of Internal Audit Functions of the Nti-corruption

Department of Internal Audit in the first line anti-corruption,protection of university should give full play to the healthy development of the audit,"immune system",in the building punish and prevent corruption play a unique role.Implement anti-corruption role of internal audit should be integrated to strengthen internal oversight resources,deepen economic responsibility audit,carry out economic audit,and by improving the quality of audit staff to improve internal audit techniques and methods to implement and improve the audit announcement system,to increase Shenji Efforts to implement the rectification of views,enhance risk awareness to improve the audit quality of internal audit.