Research On The Performance Audit Of Digital Resources In University Libraries

Since the new era,due to the needs of developing research-oriented universities,university libraries have continued to expand the scale of purchasing digital resources,and the cost of purchasing related databases has increased significantly.However,the collection-oriented development model of university libraries makes digital resources purchase ignoring user needs and lack of integration in management,resulting in problems such as low utilization rate and waste of budget funds.There is a growing demand for governance in universities to strengthen standardized management and performance supervision of library digital resources.If the internal audit of the university still focuses on the compliance audit of the library,then the performance problems of digital resources will be difficult to be supervised and corrected in time through the audit.Therefore,to improve the performance of database,and rationality and scientificity of its allocation by carrying out the performance audit of digital resources in university libraries has positive practical significance for universities to implement budget reform requirements and improve the quality and efficiency of higher education.This paper firstly sorts out the research status of domestic and foreign university library digital resources,university internal audit,and university performance audit through the method of literature analysis.Then,based on the fiduciary responsibility theory and the stakeholder theory,it constructs an implementation framework and an audit evaluation system for the performance audit of digital resources in university libraries.Then combined with the digital resource performance audit of the internal audit department of University A,a case analysis was conducted,and the problems such as difficulty in obtaining evidence caused by the lack of consistency of database use information were summarized.Finally,it puts forward targeted suggestions for practical difficulties,and predicts that the audit can serve the decision-making of internal academic resource allocation in universities,so as to better play the consulting function of internal audit.