【摘要】 审计署公布了新修订的《审计署关于内部审计工作的规定》(以下简称《规定》),这是贯彻落实党中央国务院关于加强内部审计工作、充分发挥内部审计作用指示精神的重大举措。高校应认真贯彻落实《规定》,实行审计全覆盖,消除审计监督盲区,全面履行审计监督职能。文章谈了对高校实行内部审计全覆盖的理解,分析了高校内部审计实行全覆盖存在的困难,并就如何实施高校内部审计全覆盖提出了具体策略与建议。更多还原

【Abstract】 The National Audit Office promulgated the newly revised " Provisions of the National Audit Office on Internal Audit Work"(hereinafter referred to as "Provisions"), which is a major measure to implement the instructions of the CPC Central Committee and the State Council on strengthening internal audit work and giving full play to the role of internal audit. Colleges and universities should seriously carry out the "Provisions", implement full coverage of audit, eliminate blind areas of audit supervision, and fully perform the function of audit supervision. This article discusses the understanding of the full coverage of the internal audit of colleges and universities, analyzes the difficulties in implementing the full coverage of the internal audit of colleges and universities, and puts forward specific strategies and suggestions on how to implement the full coverage of the internal audit of colleges and universities.更多还原