Universities Of Internal Control Audit Information-oriented Mode Of Research

Higher education reform changed the key direction to internal control and guided the internal control to information-oriented model instead of the traditional one.Starting from the information, the information-oriented model of internal control in college, the specific social organization, uses related scientific and technical instruments comprehensively to do system research on auditing information's supply and demand in the terms of quality, structure, contradiction and the influence to audit activities. In the process, the research is also focus on rules of information forming, transmitting and using. On basis of this, the auditing model will contains information transmitting as endogenous variable as much as possible, then develop, process and provide enough information to eliminate the isolation and contradiction among factors in the internal control auditing. All these can help to get rid of internal control's imperfection and uncertainties in external environment; guide professional management (people, organization, infrastructure construction, teaching, internship and financial management) timely and effectively. This internal control auditing model would realize the aim of upgrading college's value entirely through optimizing factors combination and coordinating professional management.In the information-oriented model, logic start point is the "Essence of internal control auditing is to provide professional service like value-added information products to organizational management and control". Taking confirmable hypotheses as precondition, orientation of this audit position are feeding back, supervising, confirming, assessing and consulting; feedback mechanism integrates auditing objectives with their circumstances into a whole interactive control system actively. Meanwhile, the contents are fully extended in objects and scope. People will always focus on the real-time information communication and feedback so that the information-oriented model can insure the accuracy and integrality in key points. In procedures, the simultaneous improvement in procedure channel and information feedback control channel is the very difference to tradition model.In virtue of some cases, by comparing the difference between outcomes from using traditional model and information-oriented model, the result can prove that information-oriented model has extended the function in traditional audit and improved the efficiency. So it can be a better choice in the higher education reform to perfect the college governance structure and upgrade the value of college as a whole.