科技赋能视域下高校内部审计转型的对策研究

中图分类号：G647 文献标识码：A 文章编号：1004-0714（2025）04-0090-04

Research on Strategies for theTransformation of Internal AuditinColleges and Universities from thePerspectiveof TechnologyEmpowerment

LITing （ZhejiangIndustry&TradeVocationalCollege，325oo3，Wenzhou，Zhejiang，China）

Abstract：Withthe advancement of science and technology andthe developmentand improvement of digital technology，higher educationinstitutions are undergoing continuous reforms.Inorder tomeet theneedsof TheTimes，internalauditincollegesanduniversities mustupdateitsauditconceptsandcompletethetransformationofauditing，whichisanecessarysteptoimprovethequalityofinternal auditandholds boththeoreticaland practical significance for theresearch onthe digital transformationof internal audit of colleges and universities.Startingwiththe significanceofdigitaldevelopmentand transformationof internal auditincolleges and universities，this paper analyzes the current situationof internal audit development incolleges anduniversities and the pain pointsandchallengesencounteredduring the processof development andtransformation，and proposes strategies for internal audittransformationincolleges asareferencefor relevantinstitutions.

Keywords：Technology Enabling；Institutionsof Higher Learning;Audit Transformation

一、高校内部审计发展转型的背景与意义

1.高校内部审计转型的背景

随着经济发展、技术更新和审计理念的不断提升，审计环境发生了较大的转变，习近平在二十届中央审计委员会第一次会议上发表重要讲话时强调，在强国建设、民族复兴新征程上，审计担负重要使命，要立足经济监督定位，聚焦主责主业，更好发挥审计在推进党的自我革命中的独特作用。（剩余7425字）