The paper analyzed the content, features, and auditing point for informatization construction in colleges and universities in detail, described the on-adaptability of traditional auditing methods in audit informatization construction in colleges and universities, researched and proposed the audit strategy for the construction of informatization to ensure the effective use of informatization construction funds.%详细分析了高校信息化建设的内容、特点和审计要点,阐述了传统审计方法在高校信息化建设审计中的不适应性,重点研究并提出高校信息化建设的审计策略,确保信息化建设资金的有效使用.
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