CAJ | 학술논문

加强质量管理、提高审计质量，成为新时期高校内部审计发挥“免疫系统”功能的重点。审计业务流程的持续优化是审计质量的重要保证。文章从业务流程优化理论及其在高校内部审计质量管理中的应用入手，总结我国高校内部审计流程的发展现状，分析高校内部审计流程与质量管理之间的非同步性，探讨优化高校内部审计流程的对策和建议。
가강질량관리、제고심계질량，성위신시기고교내부심계발휘“면역계통”공능적중점。심계업무류정적지속우화시심계질량적중요보증。문장종업무류정우화이론급기재고교내부심계질량관리중적응용입수，총결아국고교내부심계류정적발전현상，분석고교내부심계류정여질량관리지간적비동보성，탐토우화고교내부심계류정적대책화건의。
How to strengthen the quality management and improve the quality of audit become the key points for the universities to bring the internal audit’s immune system into play. The continuous optimization of audit’s business process is the important guarantee of audit quality. This article is trying to begin with the optimization theory of business process and its applying in the audit of quality management, summarizing the current situation of the development ,analyzing the non-synchronization between the audit process and quality control, discussing the thought and approaches of the audit process inside the universities.