Study On The Auditing Of The Administrants' Economic Responsibilities In College

Auditing of the administrants' economic responsibilities in college is an important part of the internal audit. Along with the increasing understandability of the function of internal audit, the important role which internal audit plays in participating in the control and management of all kinds of organization is generally accepted. Seeing that service expiration auditing (SEA) has positive effects on supervising the behavior of leaders, defending the financial law and discipline and promoting the development of the market-driven economy in our country, it has been also carried out in college since 2000. SEA in college is that the internal auditing agency conducts audits of the situation of their self-discipline and incorruption to evaluate both the achievement and responsibility situation of self-discipline and incorruption during the administrant's terms of service, who is a corporation or a person in charge. At present ,the managing system in college helps to improve the capacity to run a college independently. But we should realize that the right of running a college is relative concept, which must be limited to our country's law, policy, administration and social beneficial groups. Therefore it is an inevitable selection for colleges to set up self-supervised and self-limited mechanism effectively. Only hi this way can colleges protect themselves against damage and get greater development. Thus SEA in colleges appears as a result of this need.SEA in colleges is both a theoretical and a practical problem. The dissertation falls into six parts. Part one, the theory of entrusted economic responsibility and internal audit is used for reference. It is pointed out that SEA is based on it and develops with it. Part two, the necessity of SEA in colleges. It analyzes its origin, the characteristics of administration system and the main problems existing in colleges. Part three, the design of internal control system in college. It emphasizes the importance of internal control for the economicresponsibility institution. Then, it explains the concrete design method about the emphasis of internal control in college. Part four, establish indicating system of SEA in college. It includes two sets of system. Part five, illustrate the procedure of SEA. As SEA is the personification of financial statements audit, the appropriate application of audit result is emphasized. Part six, something about continued auditing. Beginning with the definition of the continued auditing, it expounds the steps and countermeasures of the continued auditing so as to get to its target.