摘要
运用层次分析理论讨论普通高等学校内部审计质量的评价问题。新时代高校内部审计的主要矛盾是发展的不平衡、不充分,研究高校内部审计的评价因素及其结构具有重要现实意义和理论价值。研究结果显示,高校内部审计质量的评价因素包括审计投入、审计过程、审计产出和审计环境等4个一级指标和内审体制、专业胜任能力、审计程序、审计报告等15个二级指标。一级指标中审计投入因素权重最高,二级指标中,专业胜任能力、内审体制、审计程序、审计报告等因素权重较高,是高校审计质量内部影响因素的核心指标;审计环境通过对内部影响因素起作用而间接影响高校内部审计质量。
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.
作者
唐文静
陆卫江
TANG Wenjing;LU Weijiang(Sichuan Education Integrated Media Center,Chengdu,Sichuan,610225;Sichuan Province Department of Education,Chengdu,Sichuan,610041)
出处
《成都大学学报（社会科学版）》
2024年第3期38-56,共19页
Journal of Chengdu University (Social Sciences)
基金
四川省教育审计学会2023-2024年度重点课题“提高教育内部审计质量的路径研究”(项目编号:川审教发[2023]005号)。
关键词
内部审计
质量
评价
高等学校
internal auditing
qualities
evaluation
universities
