新质生产力赋能行政事业单位内部审计信息化发展的路径
New Quality Productivity Empowers the Development Path of Internal Audit Informatization in Administrative Institutions

新质生产力是顺应时代发展的先进生产力，以数字化、智能化和信息化为核心要义，对市场经济发展提供新技术、新工具、新要求，行政事业单位作为确保国民经济稳定发展的主导力量，其内部审计信息化转型对重构审计体系、提升治理效能具有重要意义。本文以新质生产力赋能内部审计发展为出发点，结合行政事业单位特点，分析行政事业单位内部审计信息化发展所面临的现实挑战与作用路径，提出技术、组织、人才三者协同发展路径，旨在为我国行政事业单位内部审计的信息化转型提供可参考的方法。
New quality productivity is advanced in line with the development of The Times. With digitalization, intelligence and information as the core elements, it provides new technologies, new tools and new requirements for the development of market economy. As the leading force to ensure the stable development of national economy, the internal audit informatization transformation of administrative institutions is of great significance for restructuring the audit system and improving governance efficiency. This paper takes the development of internal audit empowered by new quality productivity as the starting point, combined with the characteristics of administrative institutions, analyzes the practical challenges and functional paths faced by the development of internal audit informatization in administrative institutions, and puts forward the collaborative development path of technology, organization and talent, aiming to provide reference methods for the informatization transformation of internal audit in administrative institutions in China.