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发挥内部审计免疫系统功能是高校内涵建设和内部审计自身发展的需要。本文在探讨内部审计“免疫系统”理论内涵的基础上,提出要充分发挥内部审计的“免疫系统”功能,从加强高校风险管理审计、内部制度建设、内审人员素质提升三个方面提出改进对策。
To play the function of internal audit on the immune system is the need of the connotation construction and internal audit of colleges and universities themselves. On the basis of discussing the connotation of internal audit “immune system ”, this paper proposes to give full play to the function of “immune system ” of internal audit. From the perspective of strengthening auditing of risk management in colleges and universities, building internal system and improving the quality of internal auditors In terms of improving measures.