Study On Some Legal Issues About The University Internal Audit System

The internal audit system have been developed in the institutions for higher education since 1980s,it played indispensable roles of supervision and evaluation in their internal economic work.Although it made achievements for all to see,there are varying degrees defects in both practical operation and legal system.This paper just about analyzes the meanings and law status of the internal audit system from these two aspects above,and points out that the internal audit system is that the audit activity's vital component which is opposite to the external audit and has independent functions of supervision and evaluation.The system whose new aim is defined as to advance and enhance the economic managements and achieve economic targets should possess qualities of adequacy,legitimacy and efficiency.Obviously it's deficient only to analyze from these two aspects above,so the author explains synthetically those internal audit systems of institutions for higher education in some other countries in a comparative way,such as in the United States,the Britain,the Canada and Hong Kong, and analyzes the effect and significant of using their systems constructions of other countries for reference in our country.What's more, the author points out that because of our education project's socialism property and our national education's purpose-independent,it is obvious that the internal audit system of institutions for higher education in our country should also maintain its own certain characteristics-namely the duality of audit quality within school which serves with the targets of the organize and the state.On the basis of the analysis mentioned above,then this paper emphasizes to discuss how to perfect the internal audit system of institutions for higher education in our country from the legal system aspect.It not only affirms sufficiently the mainstream view,but also puts forward its own new opinions about how to construct the internal audit system of institutions for higher education from the various aspects of their inter audit activities,such as its legislation,procedure setting, supervision property,power quality,supervision-restriction mechanism and relief channel.