浅析高校内部审计转型及其文化建设

管理体制改革的推进和经济社会的发展，使高校面临诸多新环境的挑战，高校内部审计在转型中可以助其“免疫系统”功能增强。与此同时，作为“软实力”的高校内部审计文化既是校园文化建设的必然要求，又是塑造审计形象并推动审计事业科学发展的现实需要。

Analysis on Transformation and Cultural Construction of the Intemal Audit

The boost of management system reform, together with the development of society and economy, poses many challenges from the new environment on colleges and universities. Their internal audit ＂immune system＂ function is enhanced in the course of transformation. Meanwhile, as a ＂soft power＂, culture of the internal audit is not only the inevitable require- ment of the construction of campus culture, but also the practical needs of shaping audit image and promoting the development of audit business.