W University On Audit Quality Management Of Internal Audit Outsourcing Research

Since the 1990 s,our country higher education enterprise develops rapidly,allocated special funds and other countries by increasing year by year in the college of fund input,all levels of school of software and hardware facilities and environment have been greatly improved,and the cause of higher education development of our country into a new stage of development.The increase of fund input and construction project makes the audit work more important,and also faces new challenges.Colleges and universities of the internal audit department is responsible for supervision institution,its purpose is to guarantee the healthy development of colleges and universities,promote the development of school teaching and scientific research career goal smooth realization,in recent years,the role is more and more strengthened,and also more and more get the attention of the managers.At the same time,most of universities,the expansion of the campus and setting up multiple new campus,expand the scale of higher education,the internal audit environment has become more complex,the internal audit work put forward the higher level,is wider and deeper connotation,to improve the efficiency of the audit and audit results of scientific integrity,audit outsourcing spread.Audit quality has always been a key problem in the development of auditing,as a result of internal audit institutions in colleges and universities generally set up late and institutionalized construction progress slow,the internal control environment and control system needs to be further improved.To improve the audit efficiency and quality,in recent years,more and more colleges and universities in the strengthening of the internal audit work generally choose to carry out the audit outsourcing business at the same time,many problems has been found that improve the quality of outsourcing audit work is to reduce audit risk and improve audit efficiency,realize the important guarantee of the audit goal,stable,efficient and healthy in the future development in colleges and universities has a very important role.The article first introduces the status of the internal audit of W university and the quality control of the internal audit,and then analyzes the key factors that produce this situation.Based on the theories of internal audit quality control,this paper puts forward effective Suggestions and measures to improve internal audit quality control.In the related laws and regulations to improve audit quality control system,internal audit environment construction,to strengthen the construction of the audit team at the same time,try to build system of outsourcing process,overall quality auditors,audit quality control and other aspects of construction,to improve the effect of audit quality andauditing of internal and external package audit business;By strengthening the supervision and improvement of the three auditing procedures before,during and after,the quality of outsourcing audit has a qualitative leap.In this paper,combining the existing theoretical knowledge and practical,the problem in the process of internal audit in colleges and universities put forward the corresponding improvement countermeasures,not only the maneuverability is strong,and improve the quality of internal audit in colleges and universities to provide certain reference for W.