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Reflection on the Regulation Mismatch of Colleges
and Universities Internal Audit and Its Elimination |
| （1.School of Education, Shaanxi Normal University, Xi’an 710062;
2. Party Committee/ President’s Office, Henan Finance and Taxation College, Zhengzhou 451464，China） |
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Abstract Considered from the legal regulation, the independent department of internal audit should be set and be in charge of the principal leaders of colleges and universities. From the substantive regulation，however, the legal regulation has not been applied to the reality effectively. The internal audit tends to the subjectivity anomie and the missing of functions, attributing to the distinct mismatch between the legal regulation and the substantive regulation. Therefore, we should give reasonable reflection from following aspects: the inevitable choice, the independent apartment, the authoritative status and the direction of functions. Furthermore, we each have the obligation to explore the countermeasures to eliminate the regulation mismatch and to construct an interdependent relation between the two regulations.
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2016, Vol. 10 
