The Study Of Universities Interior Audit Achievements Appraisal System

Since the nineteen ninties, higher education in our country is developing rapidly, the state of university funds increasingly grow in quantity,the economic activities in universities are becoming more and more abundant. In this context, as the university internal management departments of internal audit in universities and colleges of higher education economic activity monitoring is very important. An effective internal audit can improve the internal management departments of internal audit in universities and colleges of higher education economic activity monitoring is very important. An effective internal audit can improve the internal management, strengthen internal control and risk prevention, improve economic benefits and other aspects play an important role in. Internal audit of universities is to do a good job of the security services on the basis of the review, and the school of state-owned resources related economic activities, the legality of the regulation, whether can promote the realization of the school education development goals and play the role of supervision, management and evaluation of effect. University Internal Audit Supervision Review others’performance, the performance and how to evaluate and improve? The performance evaluation system is able to meet the organization’s survival and development needs, the internal audit in Colleges and universities to become suspends in front of a real problem. Review on domestic and foreign research on the performance evaluation, more of the government public administration performance and other aspects of research, and rarely involve the auditing performance evaluation, especially the college internal audit, without off-the-peg mode can be applied to.This paper consists of six parts:the first chapter is the introduction, discusses the research background, significance and the domestic and foreign research results, and on this basis to explain the research ideas, methods and problems. The second chapter is the college internal audit performance evaluation concept and its basic theory, mainly introduces the internal audit in Colleges and universities, the type definition, main content, function, performance and performance evaluation of the meaning of internal audit in Colleges and universities, as well as the levels of performance evaluation and target, and through to the accountability theory, the theory of performance management of universities audit performance evaluation has important significance on the theory, the internal audit in Colleges and universities for the performance evaluation of the study provide a theoretical support. The third chapter is the analysis of the current situation of internal audit in Colleges and universities performance evaluation, based on the analysis of the basic situation of internal audit in Colleges and universities, colleges and universities to find the internal audit performance evaluation of the problems and the causes of these problems. The fourth chapter is the college internal audit performance appraisal system construction. Mainly introduces the internal audit in Colleges and universities performance evaluation index system design principles, and the introduction of the Balanced Scorecard as a method to evaluate the performance of internal audit in Colleges and universities. Detailed balance scorecard to relevant content, discuss the Balanced Scorecard Applied to the performance evaluation of the feasibility of internal audit, internal audit in universities and colleges construct the actual situation of the Balanced Scorecard performance evaluation system, and to determine the evaluation index, index weight and evaluation steps. The fifth chapter is the college internal audit performance evaluation system application. Comprehensive analysis of the current H university internal audit performance evaluation methods and the results, and to H university internal audit performance evaluation of a practice as example, to study and explore the implementation system of universities interior audit performance evaluation system that is scientific, feasible and practical, in order to the Audit Department of practical work with strong maneuverability and draw lessons from a meaning. The last part, summing up the previous content, points out the limitations of this paper, I hope this can be for our college internal audit study on performance evaluation system plays a certain role.In this paper, around the college internal audit performance evaluation, the introduction of the balanced scorecard, research perspective is unique and novel, and the use of the actual operational stronger, not only conducive to optimizing the college internal audit management, enhance the function of internal audit of internal audit in Colleges and universities,but also enrich the performance evaluation theory research, the internal audit in Colleges and universities performance evaluation to the systematic research into also plays a certain role in promoting.