高校内部审计与质量控制

内部审计工作是一种组织内部的独立客观的监督和评价活动，它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现．近年来，内部审计在加强高校经济管理、促进提高效益等方面发挥着越来越大的作用，这在客观上对内涵建设（质量控制）提出了新的要求．本文运用质量控制理论，针对目前高校内部审计工作现状，围绕高校内部审计质量控制问题进行了分析和探讨．

Inner Auditing and Quality Contrel in University

Inner auditing is an independent and objective supervision and evaluation of an organization. By means of examination and evaluation of the business and inner control, it helps to achive the goal set by the organization. Inner auditing has recently played a more and more important role in improving administration and efficiency of higher institations, thus requires objectively more as far as quality contral is concerned. In this article on the basis of quality control theory the status quo and quality control of present - day inner auditing of higher institutions are analyzed and investigated.