Research on Internal Audit Externalization Based on SWOT Analysis in Colleges and Universities

Abstract

Nowadays, the system of university is increasingly reformed. The mode of management is in the process of escalating and the economic activity is increasing. Internal audit plays an increasingly important role, but there are some shortcomings and hidden danger in current internal audit of colleges and universities. This needs us to make research on the internal audit externalization to improve the quality of internal audit. This paper focuses on the SWOT analysis of internal audit externalization in colleges and universities. It will simply illustrate the strengths, weaknesses, opportunities and threats of the internal audit externalization and analyze every aspect. Finally, the author will provide some strategies in the internal audit externalization on weaknesses and threats, hoping it will have a certain guiding role in practice and better develop internal audit externalization.