The Comparative Study On The Problem Of The Internal Audit Between Chinese And American Universities

This article mainly contrasts and analyzes the academic foundation , audit system , function system , working content, personnel structure and other aspects of the inner audit in both China and America . It describes and analyzes the differences and the reasons of the inner audit in both China and America under the system of modern university which is based on the description of the important functions of the inner audit under their separate development. Through this contrast and analysis , according to the development of the inner audit in China , and using the experience of the American inner audit of the university for reference , this article puts forward suggestions about the inner audit of the university in order to promote the development of the inner audit in our country.