Purpose/SignificanceIn order to implement the major measures of CPC Central Committee and the State Council to strengthen the internal audit and allow full play to the guiding spirit of the role of internal audit, help the auditees to standardize internal management, improve internal control, prevent risks and improve quality and efficiency, the Audit Office revised and issued Rules on Internal Audit Work. Thus, internal audit is endowed with new concept and new connotation.

Method/ProcessThis article discusses the internal audit of university from the following aspects: establishment and perfection of internal audit mechanism, the audit scope, audit efficiency and quality, the application of audit results and audit innovation.

Result/ConclusionIt is necessary to further strengthen "the four consciousness" and "the four confidences", promote the political stance and responsibility, and push forward the new development of the internal audit of university.