Study Of The Internal Audit In Higher School

As the farther establishment of socialist market economy and the coming ofknowledge economy, higher education in China develops fleetly, so that the scale ofrecruiting students extends continually, the education investment increases constantly andeconomy activity enlarges continuously. Facing to the continual change and high-speedincrease of economy activity, economy supervisors in higher school obviously haven't keepup with the step of mechanism transform. In recent years, the case of discipline violationand corruption in higher school injures the reputation of higher education and cumber itsdevelopment. To deal with these new problems, the supervisors in higher school should beupdate the concept and readjust the task of internal audit. With regard to the internal auditin higher school, the history of internal audit was reviewed and its actuality was analysed inthis paper. The section of audit in higher school had no independency and was understaffed,meanwhile, the integrated quality of auditor wasn't satisfied. The technique of internalaudit dropped behind the technique of accountant. The management of internal audit wasscarce and the audit activity of budget execution and internal control were not enough.There was no evaluation standard for the economy duty audit and made the economy dutyaudit hadn't play its role. Follow-up audit of basic construction, hadn't carried outcompletely and made the reconstruct cost lost control. To counter these problems, thispaper suggests that it can improve the professional audit independence by measures ofheightening the leading level, setting up audit committee, intensifying the construction ofaudit personnel, improving the internal audit technique, partially outsourcing the internalaudits, emphasizing the key of audit content, strengthening the force of audit and so on. Bythe above measures, the internal audit can be adapted to the needs of economy advance inhigher school.