Research On Internal Audit Quality Control Of XX School

Since the 1990 s,China’s higher education has been developing rapidly,the country has started to increase the input of funds to colleges and universities by various means,and the proportion of the total input of higher education funds in the national GDP has been rising continuously,the total investment in higher education was 1,201.3 billion yuan,accounting for 26.04 percent of China’s GDP,up 8.15 percent from the previous year.While higher education is constantly changing,the risks it faces are also constantly increasing.It is particularly important to strengthen the internal management of schools and prevent and control the risks of clean government and economic activities,as an important part of the internal management of the school,the Internal Audit Department monitors and evaluates the economic activities of the school,and its function mainly lies in the quality of the internal audit.However,due to the constraints of the overall audit atmosphere of the university,the independence of the audit and the professional quality of the auditors,the internal audit quality of the university has not yet reached an ideal level.Therefore,how to improve the internal audit quality control of the university,to improve the quality of internal audit,so that the internal audit work really play its role,has become the current internal audit in colleges and universities are facing a major problem.This article mainly takes XX school in Shandong Province as the research object,through the literature research,the case analysis and the on-the-spot investigation unifies the research method,combs the domestic and international and the University Internal Audit Quality Related Literature,defining the basic connotation of internal audit quality in colleges and universities,and combining the theory of fiduciary responsibility and people-oriented,as well as the external and internal environmental factors,this paper analyzes the present situation and the main problems of the internal audit quality in XX school,and puts forward some suggestions for improving the internal audit quality.First,it introduces the related concepts and basic theories of internal audit in Universities;second,it introduces the current situation of internal audit quality control in XX university,it also points out the problems existing in the internal audit quality control of XX school and analyzes the reasons,such as the overall audit atmosphere of XX school is not strong,the audit independence is not high,and the professional quality of auditors is not strong,lack of internal audit quality control standards.Finally,through the comprehensive analysis of XX school,the author puts forward appropriate countermeasures to the problems existing in its internal audit quality control.