In the new era of the booming digital economy, the digital transformation trend of auditing is inevitable, and carrying out internal auditing in universities with data mining techniques is a beneficial exploration following the trend. This paper builds an auditing framework of large-scale instrumentation and equipment opening and sharing in universities based on data mining. It designs three data mining processes: "data collection, data preprocessing, data analysis", and proposes a "3×2" data analysis system that encompasses "two types of supervision points, two evaluation indicators, and two recommendation bases", aligned with the three functions of internal auditing: "supervision, evaluation, and recommendation". It provides ideas for the use of auditing digitization to promote the improvement of large-scale instrumentation and equipment opening and sharing management in universities, and provides a practical path for the transformation and upgrading of internal auditing in universities.
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