行为科学理论在高校内部审计质量控制中的应用探析

Quality Control of Internal Audit in Universities from Behavioural Science Theory

探讨行为科学理论在高校内部审计质量控制中的具体运用,提出从人的心理与行为视角研究高校内部审计质量控制相关问题的新思路,即人是高校内部审计质量控制的关键因素之一;高校内部审计质量控制要切实关注审计关系人的合法利益诉求;构建和谐审计关系对于高校内部审计质量控制很重要。

The authors analyzed the application of behavioural science theory in quality control of internal audit at universities and proposed the new idea of investigating issues of quality control of internal audit from the perspective of human psychology and behaviour. Human being is one of the key factors of quality control of internal audit at universities. The audit related＇s demands of legitimate inter- ests must be truly concerned. Building a harmonious audit relationship is very important for the quality control of internal audit at univer- sities.