审计模式经历了账表导向审计、制度导向审计和风险导向审计。风险导向内部审

审计模式经历了账表导向审计、制度导向审计和风险导向审计。风险导向内部审计模式是审计模式的最新发展,该模式下审计人员在对组织的内部控制制度充分了解和评价的基础上，综合考虑组织面临的各类风险以及组织的内外部环境，进行重大错报风险评估，根据风险评估的结果来实施审计，审计过程中运用专业的审计技术方法来协助组织降低组织风险、完善内部控制，实现组织价值增值。<br>高校内部审计在高校的改革与发展中发挥着越来越重要的作用。但随着教育改革的逐步深化，高校内部审计工作远远落后于新的审计模式---风险导向审计的发展水平，因此已经不能满足现阶段高校教育科研发展和内部管理的需求。因此，为了给高校教育科研发展和内部管理提供更加优质有效的审计服务，高校内部审计要基于风险导向审计模式不断改进，以促进高校完善治理、增加价值和实现目标，为教育事业的发展保驾护航。<br>本文从审计模式的比较研究入手，根据审计目标影响审计模式这一审计基本原理，阐述高校内部审计应用风险导向审计模式的必要性和可能性。同时，通过风险导向审计的框架研究，阐述风险导向审计的程序和方法，更好引领高校内部审计应用风险导向审计模式的实践。最后结合X大学的实际审计案例，进行分析导向审计模式的应用研究，目的是发现在模式在高校应用中存在的问题并提出相应的对策。<br>希望本文提出的风险导向内部审计优化对策能够对高校建立风险导向内部审计有所帮助,同时也对X大学加强风险管理,提高经济效益,实现价值增值的目标提供帮助。

审计模式经历了账表导向审计、制度导向审计和风险导向审计。 风险导向内部审计模式是审计模式的最新发展,该模式下审计人员在对组织的内部控制制度充分了解和评价的基础上，综合考虑组织面临的各类风险以及组织的内外部环境，进行重大错报风险评估，根据风险评估的结果来实施审计， 审计过程中运用专业的审计技术方法来协助组织降低组织风险、完善内部控制，实现组织价值增值。<br>高校内部审计在高校的改革与发展中发挥着越来越重要的作用。 但随着教育改革的逐步深化，高校内部审计工作远远落后于新的审计模式---风险导向审计的发展水平，因此已经不能满足现阶段高校教育科研发展和内部管理的需求。 因此，为了给高校教育科研发展和内部管理提供更加优质有效的审计服务，高校内部审计要基于风险导向审计模式不断改进，以促进高校完善治理、增加价值和实现目标，为教育事业的发展保驾护航。<br>本文从审计模式的比较研究入手，根据审计目标影响审计模式这一审计基本原理，阐述高校内部审计应用风险导向审计模式的必要性和可能性。 同时，通过风险导向审计的框架研究，阐述风险导向审计的程序和方法，更好引领高校内部审计应用风险导向审计模式的实践。 最后结合X大学的实际审计案例，进行分析导向审计模式的应用研究，目的是发现在模式在高校应用中存在的问题并提出相应的对策。<br>希望本文提出的风险导向内部审计优化对策能够对高校建立风险导向内部审计有所帮助,同时也对X大学加强风险管理,提高经济效益,实现价值增值的目标提供帮助。

The audit mode has experienced account table oriented audit, system oriented audit and risk oriented audit. Risk oriented internal audit mode is the latest development of audit mode. Based on the full understanding and evaluation of the internal control system of the organization, the auditors comprehensively consider all kinds of risks faced by the organization and the internal and external environment of the organization, evaluate the risk of major misstatement, implement the audit according to the results of risk assessment, and use professional audit technology in the audit process To help organizations reduce organizational risk, improve internal control, and realize value-added.<br>Internal audit plays an increasingly important role in the reform and development of colleges and universities. However, with the gradual deepening of education reform, the internal audit work in Colleges and universities is far behind the development level of the new audit mode risk oriented audit, so it can not meet the needs of the development of educational research and internal management in Colleges and universities at this stage. Therefore, in order to provide higher education and scientific research development and internal management with more quality and effective audit services, the internal audit of colleges and universities should be constantly improved based on the risk oriented audit mode, so as to promote the improvement of governance, increase the value and achieve the goal of colleges and universities, and guarantee the development of education.<br>Starting from the comparative study of audit mode, according to the basic principle that audit objectives affect audit mode, this paper expounds the necessity and possibility of applying risk oriented audit mode to internal audit in Colleges and universities. At the same time, through the framework study of risk-based audit, this paper expounds the procedures and methods of risk-based audit, so as to better lead the practice of applying risk-based audit mode to internal audit in Colleges and universities. Finally, combining with the actual audit cases of X University, this paper analyzes the application of the oriented audit mode, aiming to find the problems in the application of the mode in Colleges and universities and put forward the corresponding countermeasures.<br>It is hoped that the risk-based internal audit optimization strategy proposed in this paper will be helpful for the establishment of risk-based internal audit in Colleges and universities, as well as for X university to strengthen risk management, improve economic efficiency and achieve the goal of value-added.<br>