随着高校教育体制改革的深化,高校内部审计在高校内部控制的有效性、运行的高效性等方面发挥着重要作用,其审计质量的高低直接影响审计职能的发挥.本文在充分分析高校内部审计质量控制的内涵和影响因素的基础上.针对高校内部审计现状,提出了完善高校内部审计质量控制的措施.%With the deepening of reform in higher education, internal audit in the university has played an important role in effectiveness of internal control and efficiency of operation, and audit quality has direct impact on the play level of audit functions.In this paper, based on a full analysis on the content and impact factors in quality control of auditing with the status of internal audit in colleges, the improving auditing quality control measures are proposed.
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