Research on the Paths of College Internal Audit Innovation From the Perspective of Co-construction and Collaboration
Fang Liu · Advances in economics, business and management research/Advances in Economics, Business and Management Research · 2021
Under the modern governance system, the change of national governance environment and the needs of internal governance in colleges and universities require the self-innovation of internal audit in colleges and universities.It is an inevitable need for improving the quality of the internal audit work in colleges and universities in the new era to construct the internal audit supervision mechanism of coconstruction, joint governance and shared benefits.At present, there are mainly five plights in the internal audit work in colleges and universities, such as the lack of information sharing and open platform resources, the imperfect university co-construction and collaborative supervision mechanism, the lack of innovation motivation and consciousness, the lagging internal audit information technology and the urgent need to improve the comprehensive ability of internal auditing staff, etc.Based on this, from the perspective of co-construction and collaboration, this paper puts forward the realization paths of the innovative development of internal audit in colleges and universities through strengthening the information data sharing construction mechanism, establishing and perfecting the internal audit coconstruction and collaboration mechanism, innovating the internal audit work mode and improving the internal audit information skills and auditors' comprehensive quality ability, etc.