Study On Quality Control Of Internal Audit In Universities

In recent years, with the state fund of higher education increasing year by year, colleges have assumed a new aspect in diversification of fund sources and economic activities. As to ensure sound management of universities and to achieve school career goals, auditing, one of the mechanisms of control, attracts more and more attention. Similarly, the rapid development of higher education presents a higher demand on the quality of Internal Audit. Because of the late start of Internal Audit, the low starting point, the lack of good quality control environment and sound effective quality control measures, especially with the expansion of the scope of auditing, audit-depth and dramatic increase in audit risk, audit results do not meet our satisfaction. Audit quality has become the "bottleneck" in the development of Internal Audit in universities. Therefore, the implementation of auditing quality control is imperative.First of all, the author starts from the related Internal Audit quality control theories, analyzing the characteristics of Internal Audit and clearly defining the goals, subject, object, method of it. On this basis, combined with many years'engaged practice of auditing and analysis of a city university survey data, the author reviews and analyzes the status and problems of Internal Audit quality control.Secondly, the author analyzes the key factors influencing the Internal Audit:the auditing environment, the organization independence, quality of personnel, audit operations quality control and the quality supervision of auditing.Finally, a series of specific measures to strengthen quality control of auditing are proposed against those problems and factors. For the purpose of auditing, when completing related laws and regulations, improving the independence of the internal audit and strengthening team building, we should also perfect the auditing operational control, carry out evaluation and monitoring system, strengthen the audit resource integration and external management of commissioned projects, and apply innovative audit techniques, gradually to build harmonious environment. Furthermore, it is necessary to promote well-trained auditors to improve the implementation ways and methods of audit and develop innovative audit quality control.Based on theories and practice, resolutions about quality control of internal audit in universities were proposed.These resolutions are operative and practical to a certain degree, and have referential value and practical significance in referential value and practical significance in the establishment and improvement of quality control of internal audit in universities.