文章阐述了当前高校管理改革的大背景下内部审计以组织增值目标为导向转型发展的必然性,并指出了目前制约高校内部审计转型的主客观因素,分析了实现转型发展应注意的几个问题。 This article elaborates the inevitability of the internal audit under the background of the reform of university management under the guidance of the goal of organizational value-added transformation. It also points out the subjective and objective factors that restrict the internal audit transformation in colleges and universities and analyzes several problems that should be paid attention to in realizing the transformation and development.