Research on the Evaluation of Internal Auditing Quality in Universities
The issue of the evaluation on the quality of internal auditing in universities is studied applying the AHP(analytic hierarchy process) method. The main contradiction of internal audit in universities in the new era is the imbalance and insufficiency of development, so it has an important empirical significance and theoretical value to study the evaluation factors and structure of internal auditing in universities. The results show that the evaluation factors of internal audit quality in universities include four first-level indicators, such as Audit Input, Audit Process, Audit Output, and Audit Environment, as well as fifteen second-level indicators, such as Internal Audit System, Professional Competence, Audit Procedures, and Audit Reports. In the first-level indicators, Audit Input has the highest stakeholder, while in the second-level indicators, Professional Competence, Internal Audit System, Audit Procedures, and Audit Reports have a higher stakeholder, which make the core indicators of the internal factors of audit quality in universities; The Audit Environment indirectly affects the quality of internal auditing in universities by influencing internal factors.
万方数据
维普
