Research On The Informationization Of Universities And Colleges On Internal Auditing Construction

Informationization of internal auditing is an integrated part of informationization of universities and colleges, which refers to utilizing modern information technology, developing and making full use of information resources in internal auditing and management of universities and colleges to meet the requirements of such kind of auditing. With the development of modern information technology and mature. What's more, remarkable progress has been made in informationization of the universities and colleges, Facing such great changes around, department of auditing in universities and colleges feels very disoriented.How can informationization of internal audit in higher education institutions extricate itself from difficulty? What can be done to realize the informationization of internal audit as soon as possible? The study explores the current situation of informationization in the consideration of the nature of internal audit in universities, and identifies the lack of theoretical guidance, high costs of informationization, etc. as the main causes of the limitation in the further development of internal audit system. Therefore, the study employs systematical theories including System Ttheory, Ccontrol Theory, Iinformation Theory as well as the Theory of Labor Division as the fundamental theories, and discusses their significance and implementation in audit informationization construction in universities.With the view of the realistic reasons as limited budgets of higher education institutions and ever- increasing costs of audit and its informationization, the study starts out from the perspective of labor division theory. It proposes that the informationization of univiersity interal audit should be constructed sensibly. When the core of university internal audit is management audit, construction goals should be centered around how to conduct management audit. Thus, universities can not only lessen the pressure of internal audit by externalization, but also decrease effectively the cost of audit informationization and further its development.Based on the research mentioned above, the study puts forward the basics of informationization of internal audit in universities, confirms its primary goals and foci, and conducts an empirical analysis of its implementation with EAS system.