高校内部审计主要通过开展建设工程审计、领导干部经济责任审计、财务收支审计、专项审计调查等形式服务高校治理，在服务过程中存在着审计业务仍需拓展、重点领域审计和审计整改仍需加强等问题，同时还面临着内审机构地位不高、内审队伍不强、领导对内审作用认识滞后、审计结果运用强制力不足等制约因素。最后，从组织领导、氛围营造、队伍建设、业务拓展和结果运用等方面提出了内部审计服务高校治理的对策建议。%Internal audit, an important part of universities’ governance system, serves the improvement of internal governance and power restriction. The paper studies the cases of internal audit to serve university governance in Zhejiang Province through auditing construction projects, leadership economic responsibility, financial revenue and expenditure, special investigation. It has disclosed such problems as audit extension, focal audit areas, audit rectification, internal institutional status, inadequate audit team, leadership’s backward recognition, insufficient enforcement of audit results, etc. It, thus, proposes specific countermeasures to promote internal audit to serve university governance from the aspects of audit organizations, atmosphere cultivation, team buildup, auditing scopes and application of results.
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