论高校内部审计的服务职能

摘要

The service functions of university internal audit are mainly manifested in the supervision and participation in the use of university funds to serve the achievement of the basic causes in the university.The internal audit directly creates economic and social benefits by risk control,and promotes the improvement of university management by audit evaluation.The implementation of service functions is mainly achieved by performance audit,economic accountability audit,risk-oriented audit and internal control audit.At present,the service functions of university internal audit has a tendency of domestic demand,comprehensiveness,diversity,openness and internationalization.%高校内部审计的服务职能主要表现在它通过监督和参与办学经费的使用过程,为实现高校基本事业目标服务;通过风险控制,直接创造经济效益和社会效益;通过审计评价,促进高校提高管理水平。高校内部审计服务职能的实现,主要是通过绩效审计、经济责任审计、风险导向审计和内部控制审计来实现的。当前,高校内部审计的服务职能呈现出明显的内需化、综合性与多样化、开放性与国际化的趋势。