Study On The Functions Of The Chinese Public University Internal Audit In The Transitional Period

With the development of our higher education and deepening of the reform of the university administrative system, universities have had much demand for internal audit than before. The internal audit of university begins to enter the transitional period. But the functions of university's internal audit are questioned in many ways. At the same time, there is a common question in this field that the function of the internal audit during the transitional period can't be recognized clearly. Therefore, the research on the functions of the university internal audit which is used to clarify the working aims, improve the auditing environment and perform the auditing functions has become the most important project.This paper insists to proceed from reality, adopts the research methods of logical reasoning, the combination of literature analysis and empirical research, elaborates and defines some concepts related to the functions of the university internal audit, on the basis of which the paper also analyzes and reveals the properties of the functions of university internal audit during the transitional period, analyzing the problems and causes existed in the performance of the functions, making the research into the thoughts of improving the implementation of the functions of the university internal audit during the transitional period and providing the methods for the improvement of performing the functions.Through research, this paper puts forward a new point that the functions of Chinese public university internal audit during the transitional period have dual properties: one is the promoting function based on the right of administration; the other is restraining function based on the right of governance. This paper reaches a conclusion that the first function has not been fully developed mainly because of the restriction to the right and knowledge, while the second function has not been well developed mainly because of the restriction to the system and the concept.Furthermore, this paper draws a conclusion that the university internal audit is facing dual challenges of giving service to administration and governance in the process of transition. Because the administration and governance of universities actually involve the different subject of right, to improve these current situations must depend on these different subjects of right and the internal auditing department. Specifically, our government should offer the proper arrangement of the system, improve the governance structure of the university corporation, and build the modern system of university. The administrative power headed by the presidents of universities and the internal audit should bring the promoting function into full play. Aiming at increasing the educational benefit and administrative efficiency, promoting to carry out their accountabilities, the internal audit should actively develop the internal controlling audit with the combination of service and management, the audit of the educational benefit and the auditing consultation; In order to guard the educational risk, promote the equal environment, strengthen the restriction to the right, alleviate the educational controversy and build the harmonious educational environment, the political power headed by the Party Committee of the university, together with the internal audit , must greatly develop the restriction function, and continuously deepen the audit of the economic responsibility, build the penalizing system for the cadres, implement the open auditing system and explore the auditing committee system. At the same time, the academic power headed by the academic committee and professors should take part in the administration and governance of the university, safeguard the academic power and build the democratic and innovative culture of the organization with the purpose of carrying on the legal, democratic and scientific education.