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about on the case three e audit evaluation criteria of selection(对此案3 e审计评价标准的选择)
About On the Case three E audit evaluation criteria of selection
[Abstract] college management activities of the ‘economy, efficiency, effectiveness’ is the university’s internal audit department to carry out performance audit of the core content, but also the difficulty of the evaluation audit the article in Wuxi National Vocational and Technical College building demonstration vocational colleges project performance audit, for example, the ‘three E’ audit to discuss the choice of evaluation criteria for institutions of higher learning to carry out the ‘three E’ audit provide a reference.
[Keywords] performance audit, evaluation criteria, the three E, demonstration schools Colleges and universities are using financial investment and self-financing the completion of teaching, research tasks, to train qualified personnel for the social sector, the university is a performance audit institutions of higher learning management activities of the ‘economic’ resource use ‘efficiency’ to achieve goals ‘effect’ of the audit, also known as the ‘three E’ audit. performance audit of the internal audit function as a new direction, the university has been carried out in practice because of the performance audit of the audit scope, objectives and priorities vary widely, so ‘ economy, efficiency, effectiveness ‘in the audit, there are various different embodiment, the auditors must audit the project’s specific characteristics and specific goals, targeted selection, development of the audit evaluation criteria, the’ three E ‘evaluation .
First, the ‘three E’ definition, relationships, and evaluation criteria (A ‘three E’ is defined According to lt;lt;internal auditing standardsgt;gt; ‘economy’ refers to the organizational and operational activities of the process to obtain a certain quantity and quality of products and services and other outcomes of consuming the fewest resources, the main concern is the use of resources and the cost of the process the level and e
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