The Research Of The Internal Audit Quality Management In Universities And Colleges Based On The ISO9000

With the preliminary establishment of the modern university system, the further deepening of the Higher Education Reform, the environment of university development will be rapidly changed and increasingly complex, the channels of funding sources diverse and business activities show various. Internal audit institutions as important departments of the college audits university internal control, budget execution and final accounts, construction projects and economic responsibility of the leaders, to ensure a sound and effective internal control in colleges and universities, guard against risk, improve the management, promote the realization of the goals of education of universities. The more complex the environment, the more the development of colleges and universities cannot be separated from the internal audit service, in the new period, the development of college is both an opportunity and a challenge for college internal audit.The internal audit function effectively into playing can further consolidate and improve the organizational status of the internal audit in the universities, but the complicated and volatile operating environment and the types of audit services propose more stringent requirements of the internal audit institutions and auditors.The quality is the lifeline of an occupation, the university internal auditing occupies a space for a person in many departments of universities must lie to their universities to provide high-quality internal audit services. Quality management should be strengthened to improve the quality of internal audit, establish and improve the quality management system of university internal audit. The quality management system to establish policy and objectives and to achieve these goals in terms of quality of the interaction of a set of interrelated elements combined, so as to achieve the purpose of the command and control organization in terms of quality. ISO9000international quality management system standard is a scientific and effective quality management tool, its purpose is to establish a "begins with the needs of customers and other stakeholders, and finally, with the satisfaction of the customers and other stakeholders" to process management, as the basis with continuous improvement of the quality management system. At present, in accounting firms and audit institutions, by ISO9000qualification to the organization as a whole certification, ISO9000standard has been widely applied to social audit and government audit quality management. But in the field of internal audit which occupies an important position in the audit an supervision, the use of the ISO9000is still very rare, and theoretical research is lagging relatively. Treating university internal audit as a breakthrough point, Research institutions which bases on university internal audit of ISO9000quality management system introduces the ISO9000standard scientific management tools to the work of internal audit quality management,that an important significanceThis paper, which is on the basis of "Internal Audit Guideline No.19-Internal audit quality control,"internal audit requirements of the education system" Internal Audit Practice Guide No.4-University Internal Audit" reference standards, draws on the successful experience of accounting firms and audit organs of introducing ISO9000standard for audit quality management。It demonstrates the necessity and the feasibility of ISO9000of quality management according to the actual survey in50universities in Anhui provincial universities internal audit quality management. This paper, based on the ISO9000of internal audit in Colleges and universities quality management system,points out what we should pay attention to in the processing of constructing to contribute to the quality management of internal audit work and better play the internal audit in Colleges and universities in the development of value-added services.