A Study On The Development Of Institutional Audit In The View Of Governance Theory

Countries all over the world are thinking about the problem of how to strengthen the quality assurance of higher education,education evaluation as a tool to protect the quality of higher education, has been widely used.In the world of higher education, the most influential models of evaluation such as assessment,accreditation and audit.Different models have particular targets appropriateness. Therefore,the implementation of classified higher education evaluation will maintain and improve the higher education quality.The core of Institutional audit is to improve the internal quality assurance system of university. Institutional audit is propitious to strengthen school characteristics, to protect academic autonomy, and to improve social participation. For such a new way of evaluation, how to clearly understand and accurately grasp and smooth implementation,this is a new subject in the majority of schools and educators face.Based on the comparative analysis of China’s institutional audit program and the latest trends in the reform of the United Kingdom,Australian institutional audit, and use of governance theory in public management to analyze our country’s audit program and put forward suggestions. Higher education review is an inheritance and development of the institutional audit in UK, more emphasis on the central role in the review of students,the public’s right to know and evaluate information, reduce the assessment burden on schools; Australia on the basis of the audit, more emphasis taken based on standards,regulatory colleges and universities based on their risk of regulatory approach. It demonstrates some same characteristics:particularity of the quality systems,the transparency of quality information, and specialization of the assessment methods. Under the guidance of governance theory,make relevant suggestions. As to speed up the process of legal system of higher education,establish of a student-centered assessment mechanism, integration of internal and external assessment, establishing the assessment meta-evaluation system of institutional audit, and establishing the market mechanism of higher education evaluation.