Centralized Treasury Payment System Of Internal Audit And Countermeasures Research

The Ministry of Education had begun to implement the centralized treasury payment system reform since October 2002.The centralized treasury payment system has carried out in all over the national universities since 2005:This has a profound impact on internal audit in colleges and universities. Under the centralized treasury payment system, the study of the characteristics of Internal Audit and difficult and response measures are conducive to strengthening the university management, improving university effectiveness, avoiding risk and preventing acts of violation of discipline in universities.This paper use standardize research methodology to describe in detail how to establish and improve the audit approach of university internal audit institutions,to meet a series of new requirements for university internal audit in a centralized treasury payment system environment.Firstly, this paper introduces the theoretical knowledge of public budgets and internal audit, describes in detail treasury centralized payment system on the impact of university internal audit from the following four aspects--audit time, audit content, audit function and audit approach. Secondly, this paper analyzes the difficult problems of university internal audit, including deficiencies of internal control and self-construction of audit institutions. Lastly, several aspects from the internal control audit, budget audit, economic responsibility audit and self-construction of audit institutions, this paper proposes the appropriate measures of university internal audit under a centralized treasury payment system.In terms of internal control audit, we put forward to carry out the internal control self-assessment to ensure the effective of internal control system and the integrity of the internal control system.In terms of budget execution and final account audit, we propose strengthening the budget management audit, budget execution audit, and audit of the accounts and other measures.In terms of self-construction audit institutions, we propose to strengthen the independence of audit institutions and improve the overall quality of audit staff.