The Optimization Study Of Quality Control And Risk Management Of College Performance Atdit

Recalling the Eleventh Five-this China’s economic develop ment is a very unusual, China’s cumulative expenditure of education reac hed2.43trillion, compared to the previous five-year increase of1.26tim-es. With the support of the various forces, universities increasingly large development likes the university auditing environment of unprecedented c h-ange. The face of such forms, college performance audit showed not ye t adapted, did not show the proper effect. In order to play the role of pe rf-ormance audit carried out quality control and risk management has bee o-me an inevitable choice. Thus it is necessary that college quality contro1-and risk management of performance audit, Therefore, We have to opti-mize the quality control and risk management of performance audit of c o-lleges, But optimized starting and ending points should be put on chan ge-ing the traditional ways and means:the Six Sigma methodology is ad opte-d to performance audit of the college for protecting it once again.Quality control and risk management of Performance audit from gene-ration to nowadays have experienced many of the changes, meanwhile the theory just keep getting better in changed. On the one hand, quality control and risk management, many scholars from the content, form and other aspects to give interpretations; On the other hand, Six Sigma management method includes two levels of meaning of "statistical" and "management", itself is used to the response level of quality levels to determine process performance. Analysis found that it is coincide, that the theoretical point of the Six Sigma and the requirements of quality control and risk management of performance audit.After a long-term development and changes, especially the growing for the degree of public concern on college s image and the increased of demand for college performance audit, quality control and risk management also began to be the focus. Therefore, the optimization of the college performance audit quality control and risk management becomes even more urgent. First, the choice of the optimization method, the Six Sigma methodology to introduce more feasible, while the new audit risk model will be produced. Secondly, the current lack of college performance audit and quality control and risk management has also decided to the urgency of the application of Six Sigma, less is mainly reflected in the audit and methods and technology; Again, a viable for economic and management, Six Sigma own superiority and the thought of quality control and risk management is fit and became the feasibility of its application. In the same time, the new audit risk model based on the improvement of the quality control of Six Sigma has also become necessary to the steps to optimize.In accordance with requirements the optimization of the college perfo-rmance audit quality control and risk management, The design of optima-zing that based on it, including the introduction of the Six Sigma about DMAIC and the improvement of the audit risk model based on the opti-mization of its quality control. DMAIC is a tool that find the defects in cyclical process and improvement it, including SIPOC, fishbone diagram, experimental technology; The model of auditing risk that optimized based on the quality control is reconstructed, it is recon trolled that college pe rformance audits work, it mainly refers to:AR=(EvR+MR×CR)×LRThe innovation the main works of this paper are as followed:(1) Reveal the existence of substantive departure from the college performance audit quality control and risk management perspective. The introduction of new tools to control only problem is different from the simple improvement of the prototype methods.(2) The techniques of6sigma management in management statistics will be introduced to the quality control of the college performance audit, the use of Six Sigma to find defects, the whole process of the performance audit of colleges to carry out supervisory, find the defects of the audit process generate quality problems of audit. Truly the audit work to be done where it will produce and control, to enhance the quality of the performance audit and to prevent audit risk.(3) The design of optimization that the risk of college performance audit based on Quality Control, to break the traditional model, of audit ri-sk and to establish the characteristics of the colleges and. It not only re-inforced the controllable risk (CR.) and joined the uncontrollable risk (E vR), meanwhile raise the elements of the legal risks in connection with s ubject on audit.