The Study Of Service-oriented Internal Audit In Colleges And Universities

Internal audit is a control activity that develops constantly. When the western countries' internal audit having gone beyond the traditional economic supervision, service to the achievement of organization goals at a higher level and broader scope, our internal audit, especially the internal audit in colleges and universities still carried out around "check wrongs and prevent cheating". To achieve the change from "monitor-oriented" to "service-oriented" is the trend and the necessary requirement of universities' internal audit development, to around this conversion to carry out theory and practice study will become an important topic of education management and internal audit field. The author with a certain range of survey as the basis, to summarize the main existing problems of universities' internal audit, these issues is just the important factors that affect its service functions. On this basis, it proposes service-oriented internal audit philosophy, combined with the actual situation of China's colleges and universities, carries out specifically discussion on how to build a new model of the internal audit.The paper is divided into five parts:The first part is an introduction section, describing the research background, research methods, significance of research and main content of research; the second part is the theoretical basis, summarizing the concept, nature,function, development process of audit, internal audit, and universities' internal audit; the third part is the practical basis of study, through the forms of questionnaires and interviews to summarizes the status, main problems and underlying causes of these problems of colleges and universities' internal audit in China; the fourth part is the core content of the thesis-the construction of service-oriented universities' internal audit, detailed describing the concept change, management models change, environment construction, human resources security and audit performance evaluation that need to be achieved under the new audit model, and pointing out that achieving internal audit function to change from the "monitor-oriented" to "service-oriented" is not to abandon the oversight functions of internal audit, but to achieve the organic unity between these two. The fifth part is the conclusion part, analyzing the innovations and limitations of this study, and making recommendations for the further study.