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Refl ection on Strengthening Internal Audit in Universities in the New Era

Xuancheng Lu


In the new era, how to improve the quality of internal audit work, fully leverage the regulatory function of internal audit, establish
standardized internal management mechanisms, and improve the internal governance system has become an important issue for universities to
make scientifi c economic decisions and walk the path of sustainable development.This article briefl y analyzes the functions of internal audit work,
starting from the healthy development of universities, the construction of clean governance, and the improvement of governance mechanisms. It
elaborates on the necessity of strengthening internal audit in universities, and analyzes the diffi culties faced by internal audit work in universities
by combining audit team building, information construction, result application, and independence. Starting from four aspects: strengthening audit
team building, upgrading internal audit platform, strengthening the application of audit results, and ensuring the independence of internal audit, it
explores the path for universities to promote the high-quality development of internal audit work.


New Era;Universities;Internal auditing

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Included Database


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University, 2023, (04): 70-73.

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DOI: http://dx.doi.org/10.18686/modern-management-forum.v8i5.12959