Author(s)

Yuan Nan ¹

Affiliation(s)

¹ Xinjiang Hetian College, Hotan, Xinjiang, China

Corresponding Author

Yuan Nan

ABSTRACT

As the reform of higher education deepens, internal auditing in universities plays an increasingly important role in management. However, there are widespread issues in current university internal auditing, such as low audit quality and incomplete audit scope, which affect the efficiency and transparency of university management. To address this issue, this paper proposes a system framework design for the high-quality development of internal auditing in universities and analyzes its key components, implementation path, and optimization strategies. By exploring the theoretical foundations of internal auditing, this paper clarifies the core functions of internal auditing in the university governance system. It also proposes an audit framework that meets the management needs of universities, based on current audit practices. The research demonstrates that establishing a scientific and effective auditing system framework can not only improve audit efficiency and transparency but also provide strong support for risk management and decision-making in universities. This study offers both theoretical support and practical guidance for the high-quality development of internal auditing in higher education institutions.

KEYWORDS

University internal auditing; High-quality development; System framework; Audit quality; Risk management

CITE THIS PAPER

Yuan Nan, Design and Analysis of the System Framework for the High-Quality Development of Internal Auditing in Higher Education Institutions. Accounting, Auditing and Finance (2025) Vol. 6: 9-15. DOI: http://dx.doi.org/10.23977/accaf.2025.060102.

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