A Research In The Quality Control Of The Internal Auditing In Zhejiang University Of Technology

With the enrollment expansion of the Chinese higher learning institutes and the increase in educational finances from the Chinese government in recent years, the Chinese universities and colleges enjoy a considerable reserve of available funds which come from different sources and are used for different economic ends. Zhejiang University of Technology, as one of the key universities in Zhejiang Province, has developed into a comprehensive higher learning institute focusing on teaching and research and boasting a certain level of influence in the country. When the university proceeds toward further expansions with a shift of focus to research, a higher level of priority has been accorded the work of internal auditing. The quality of internal auditing is seen as a vital aspect that may have a great impact on the successful development of the university's internal auditing. Therefore, improving the quality of internal auditing by promoting the internal auditors'quality awareness and implementing the quality control measures is of utmost importance for the construction and development of Zhejiang University of Technology.The current situation of the internal auditing of Zhejiang University of Technology is explained and the existing problems are analyzed. Based on the theories on the goals, characters, standards and processes of internal auditing, the thesis gives a discussion on the quality control measures of internal auditing: improving the quality control of internal auditing bodies by perfecting the internal auditing system in terms of organization, scheme, personnel, environment and culture; improving the quality control of internal auditing programs by enhancing the process management of pre-auditing, auditing procedure, auditing report and post-auditing; and establishing a system of evaluation indices for internal auditing checks.A research into the quality control of the internal auditing based on both theories and practices may offer a useful insight into the ways of improving the quality control of the internal auditing of Zhejiang University of Technology.