AboutOntheCasethreeEauditevaluationcriteriaofselection[Abstract]collegemanagementactivitiesofthe‘economy,efficiency,effectiveness’istheuniversity’sinternalauditdepartmenttocarryoutperformanceauditofthecorecontent,butalsothedifficultyoftheevaluationauditthearticleinWuxiNationalVocationalandTechnicalCollegebuildingdemonstrationvocationalcollegesprojectperformanceaudit,forexample,the‘threeE’audittodiscussthechoiceofevaluationcriteriaforinstitutionsofhigherlearningtocarryoutthe‘threeE’auditprovideareference.[Keywords]performanceaudit,evaluationcriteria,thethreeE,demonstrationschoolsCollegesanduniversitiesareusingfinancialinvestmentandself-financingthecompletionofteaching,researchtasks,totrainqualifiedpersonnelforthesocialsector,theuniversityisaperformanceauditinstitutionsofhigherlearningmanagementactivitiesofthe‘economic’resourceuse‘efficiency’toachievegoals‘effect’of1theaudit,alsoknownasthe‘threeE’audit.performanceauditoftheinternalauditfunctionasanewdirection,theuniversityhasbeencarriedoutinpracticebecauseoftheperformanceauditoftheauditscope,objectivesandprioritiesvarywidely,so‘economy,efficiency,effectiveness‘intheaudit,therearevariousdifferentembodiment,theauditorsmustaudittheproject’sspecificcharacteristicsandspecificgoals,targetedselection,developmentoftheauditevaluationcriteria,the’threeE‘evaluation.First,the‘threeE’definition,relationships,andevaluationcriteria(A‘threeE’isdefinedAccordingto<<internalauditingstandards>>‘economy’referstotheorganizationalandoperationalactivitiesoftheprocesstoobtainacertainquantityandqualityofproductsandservicesandotheroutcomesofconsumingthefewestresources,themainconcernistheuseofresourcesandthecostoftheprocessthelevelandextentofconservationandrationaluseofresources,‘efficiency’referstotheorganizationalandoperationalactivitiesoftheprocessresultsinresourceinputand2outputrelationshipbetweenthecontrast,whenacertainamountofresources‘into’getinlinewiththeestablishedqualityandquantity‘output’tomaximize,ortodeterminethenumberandqualityofthe‘output’tomaximize,orachieveacertainquantityandqualityofthe‘output’and‘input’resourcescanbecalledtheminimumefficient‘effect’referstoorganizationsengagedinbusinessactivitiesandexpectedresultswhentheactualcontrastbetweentheresults.‘Effect’ofmajorconcernistheachievementofstatedobjectivesandtheimpactofbusinessactivities.(Two‘threeE’therelationshipbetween‘Economic’,‘efficiency’,‘effect’ofthethreeelementsofperformanceauditofcollegesanduniversities,betweenthesethreeelementsisdialectical,notthesameasthepositionofthethree,theauditorscannotisolateonefactoranalysisofone-sidedAmongthem,the‘economicnature’asaprerequisitetocarryoutmanagementactivities,‘efficiency’concernstheprocessofmanagementactivities,the‘effect’ofmanagementactivitiesistoevaluatewhetherthe3purpose.‘threeE’auditistoadoptaresults-orientedaudit,concernedabouttheresultsofmanagementactivitiescarriedouttoconfirmtheprojectorbusinessgoalsofitsimpactinthismode,theinternalauditstaffoftheproject,themanagementoroperationofthebusinessresultsoftheanalysis,inspectionandevaluation,attentiontowhichresultsobtained,whethertherequirementorgoal,‘economic’and‘efficiency’oftheultimategoalistoachievegood‘effectof’andtherefore,theauditstaffduringthe‘threeE’audit,shouldgiveprioritytothe‘effectof‘to’effect‘ofth...
