The system of internal audit and supervision originated in October 1985 in Northwest University; the Department of Supervision and Audit was founded in July 1987; and the independent Audit Office was formed in May 1996. The Audit Office is responsible for the internal audit of the university, aiming at improving the efficiency of the university, and promoting its reform and development. It deals with audit issues on financial revenue and expenditure, infrastructure and decoration projects, and economic responsibility audit as well. The Audit Office sets the objective of contributing the reform, development and construction of the university; sticks the principles of conducting audit in accordance with law and seeking truth from facts; correctly balances the supervision and the service functions; insists on serving the macro-environment, focusing on the economic development; and tries to play an excellent role in supporting the reform, promoting the growth, and maintaining the stability. The Audit Office is directly managed by the university’s party and administrative leaders, while guided and supervised by the Audit Department of Shaanxi Provincial Department of Education.