信息化环境下高校内部审计质量管理问题研究

The Research on the Quality Management of Colleges Internal Audit under the Information Environment

审计质量是审计工作的生命,信息技术的发展及其在高校的运用,对高校内部审计质量管理提出了更高要求。从高校内部审计所面临的信息化环境现状入手,概括评价高校内部审计质量管理的措施和存在的不足之处,阐述信息化环境对高校内部审计质量管理的影响,探讨信息化环境下高校内部审计质量管理的思路和措施。

Audit quality is the life of the audit.The development of information technology and its application in colleges and universities put forward higher requirements on the quality man-agement of internal audit.This article begins with analyzing the informatized environmental present situation of colleges internal audit,evaluates the existing deficiency and some measures of quality management of internal audit and elaborates the influence of the internal audit on quality management under the information environment,finally tries to explore the quality management ideas and measures of internal audit under the information environment.