On The Development Of The Creativity Of Postgraduates

With the rapidly developing of information technology and the gradually increasing of informatization degree, the development of higher education school faces to reform. By abroad using the information technology and information system in inner administration of higher educational school, it produces huge effect on inner audit of higher educational school. With day by day mature using of the computer-accounted information system in higher educational school, the inner command of higher educational school is changed and appeared its own character. The modernized higher educational school not only uses computer as its audit means, but also lets the computer information system becoming its audit object. With the changing of computer-accounted information system in information handling process,inner control,information storing intermedium and recording method, it produces effects on these, such as audit indexes,audit contents,audit technologies,auditors of quality and estimation of audit evidences. In order to reinforce the influence of inner audit in higher educational school, it has theoretical and practical meaning to investigate the informationized environment of inner audit works of higher educational school.The paper discusses the informationzed construction of inner audit of higher educational school. First, we expose the theoretical problem about inner audit, analyse the essence and character and the necessity of inner audit of higher educational school. Second, we analyse the effect of informatization on traditional inner auditing developing trend of inner audit and the current situation and the informatization of higher education school. On the basis of this, we particularly analyse the management model of the auditing informatization of higher educational school. We consider that the inner audit should be the core basis and crucial step of the computer-accounted information system, and it is better for system's safety and integration that the inner control does its best and supplies verifiable information for them.In sum, the paper puts forward the concrete strategy of information-based construction of the inner audit, such as increasing the role,reinforcing the idea of audit,establishing the audit committee,attorning the audit items to others,inquiring the audit methods,fostering the audit practitioner to fit for the informationized environment and developing the inner audit system of higher educational school, and so on. At last, the paper demonstration analyses the inner auditing information system of a higher educational school.