优化高校内部审计内容，由传统的财务收支审计向效益审计转变。

To optimize the content of the internal audit within colleges and universities, the traditional audit of financial revenue and expenditure has to be changed towards effectiveness audit.

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它以传统的财务收支审计为基础，在审计目标、范围、组织形式、职能等方面进行了拓展。

Based on the traditional audit of financial revenues and expenditures, accountability audit has developed in the objectives, scope, organization and function etc. of audit.

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第十九条审计机关对国家的事业组织的财务收支，进行审计监督。

Article 19 audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of State institutions.

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