Study On The Operating Performances Of Internal Audit In Chinese Universities

The contribution of internal audit in university has been widely recognized but it has not been made full use of. The reason is that there still exists some factors which restrict the effiiciency of the internal audit in university. I made some reseach on this aspect, hoping to find some methods to eliminate or reduce the bad effect brought by these factors and then, we can make the internal audit operating in university more efficient and more valuable.The operating performances of the internal audit in university depends on the internal audit system, internal audit behavior, internal audit resources and internal audit conflict. Nowadays, even in the near future, the best internal audit system in university is:"the internal audit institution led by the principal and set independently". The management system of internal auditors is a combined patten, including directly managed by university and indirectly managed by educational department of governmen and by internal audit organizations. The criterion management system consists of the audit laws(rules), internal audit regulations,guidelines and ethics that auditors should obey.. The internal (outer) mechanism of the operating performance of the internal audit in university lies on incentive, innovation, constrain , correlative couping and intercommunication among the auditors. All in all, by doing these, we can improve the valuation of internal audit.With the scientific advanced system and perfect mechanism available, universities should optimize internal audit management behavior, internal audit operation behavior and internal audit occupational morality. Behavior. Led by a series of internal audit ideas, such as ideas on service, resources, system, information and control, universities should optimize internal audit methods and internal audit mentality, strengthen emotion management and set up a perfect...