F239.45[著者标引]
目前，我国高校内部审计模式难以同高校的快速发展相适应，难以充分发挥内部审计的监督与评价职能作用。创新高校内部审计模式，必须在设置审计委员会、提升审计质量、拓宽审计领域上下功夫。
In this paper, the author proposes eflbrts be made to innovate the present approach to internal audit in institutions of higher learning, audit committee be set up, the quality of auditing be improved and domain of auditing be expanded.
阎银泉.对创新高校内部审计模式的思考[J].审计与经济研究,2005,(5):