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随着社会经济的快速发展和教育制度的不断改革和深入,使得高校的教育事业发展日益壮大。而高校教育内部的审计工作不仅是高等院校内部控制系统的一个重要组成部分,而且还给高效的发展带来了直接的影响。在高校教育内部进行审计管理工作,不仅能够对学校内部的管理进行强化,而且对学校的财经秩序有着一定的规范,从而对学生的合法权益进行保护。但是,从目前高校的审计管理来看,许多学校的审计体制是不完善的,在对教育内部进行审计时都存在着一定的问题,从而阻碍了高校的可持续发展。因此,本文通过对现如今高校教育内部审计管理存在的问题进行分析和研究,提出相对应的改进措施,保障高校的可持续发展。
With the rapid development of social economy and the constant reform and deepening of the education system, the development of education in colleges and universities has grown. The internal audit of higher education is not only an important part of the internal control system of higher education institutions, but also has a direct impact on the efficient development. Carrying out audit management in higher education can not only strengthen the internal management of the school but also regulate the financial and economic order of the school so as to protect the legitimate rights and interests of the students. However, judging from the current auditing management in colleges and universities, the audit system in many schools is imperfect. There are some problems in auditing the internal education, which hinders the sustainable development of colleges and universities. Therefore, by analyzing and studying the existing problems in the internal audit management of higher education nowadays, this paper puts forward the corresponding improvement measures to ensure the sustainable development of colleges and universities.