高校内部审计人员专业胜任能力提升研究

摘要

The improvement of professional competence of internal auditing staff is the fundamental factor for a university to ensure the auditing quality and control risks. By analyzing the connotation of professional competence, the paper illustrates the necessity and framework of and the effective pathway to improving university internal auditing staff's professional competence.%提升高校内部审计人员专业胜任能力，是确保高校内部审计质量，控制风险的重要基石。本文从分析专业胜任能力内涵入手，对提高内审人员专业胜任能力的必要性、高校内审人员专业胜任能力的架构进行了阐述，并探讨了提升高校内审人员专业胜任能力的有效途径。