科技賦能視域下高校內(nèi)部審計轉(zhuǎn)型的對策研究
中圖分類號：G647 文獻標識碼：A 文章編號：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、高校內(nèi)部審計發(fā)展轉(zhuǎn)型的背景與意義
1.高校內(nèi)部審計轉(zhuǎn)型的背景
隨著經(jīng)濟發(fā)展、技術更新和審計理念的不斷提升，審計環(huán)境發(fā)生了較大的轉(zhuǎn)變，習近平在二十屆中央審計委員會第一次會議上發(fā)表重要講話時強調(diào)，在強國建設、民族復興新征程上，審計擔負重要使命，要立足經(jīng)濟監(jiān)督定位，聚焦主責主業(yè)，更好發(fā)揮審計在推進黨的自我革命中的獨特作用。（剩余7425字）