The Research On Quality Control Of Internal Audit For State-owned Universities

With the rapid development of community economic and the knowledge economy era, China's state-run higher education has entered into an era of Great-leap-forward development. The rapid development of public colleges and universities makes it increasingly complex economic activities and high difficult governance. Internal audit, as an important component of School governance and internal control system, plays an increasingly important role. The function of internal audit must be based on high quality, while the quality of internal audit must be guaranteed by quality control. The paper analyzes the impact factors of internal audit quality control, the practical status and problems of our public colleges and universities'internal audit, as well as the causes for these problems.At the present stage, the main problems of internal audit quality control of China's Public colleges and universities are the strength of internal audit services isn't strong; it's difficult to make value-added function; internal audit system lacks of Comprehensiveness and systematization; the methodology and technology of internal audit is backward; internal audit results the ineffective use; and the auditor has extensive management. These problems have both the subjective and the objective reasons.On the basis of system theory and human-management theory, the paper analyzes internal audit quality control of public colleges and universities systematically, describes the real problems and the subjective and the objective causes, and thus puts forward the countermeasures to improve internal audit quality control of public colleges and universities. The main innovation in this paper is reflected in the following points: internal audit of public colleges and universities should be a value-added audit; its objectives should be consistent with the objectives of Higher Education; the paper demonstrates a more systematic quality control, internal audits of colleges and universities should promote human-management to stimulate in auditor's motivation, and to achieve the common development of the individual auditor and the school.