Research On Internal Control Evaluation System Of University

Internal control evaluation is an inevitable trend of economic development, and it plays a vitalrole in improving the information asymmetry and promoting the construction of the internal controlsystem. Since the Education Law promulgated in1999,China’s higher education has entered a period ofvigorous development. With the leaps and bounds of higher education in China, a series of questions havebecome increasingly prominent, such as debt risk, the problem of corruption,financial crisis and soon,which as a result of continuous expansion of universities,the reform of the education system,thediversification of sources of funding and the increasing of the size of funds. It continues to appear in thenewspaper, which causes widespread concern of the community. And the emergence of these problems isclosely related to internal control. However, form a practical point of view, most universities haveproblems in varying degrees in playing the role of internal control and lack a set of practical internalcontrol evaluation system. It’s necessary to establish an effective internal control evaluation system for thecomprehensive evaluation of the university’s internal control construction so as to continuously improveand perfect to help improve the education quality, which in order to prevent the occurrence of theeconomic fraud cases of universities, to ensure the safety and integrity of the assets of the universities andthe truth and reliability of accounting information, to improve the efficiency of the operational andmanagement activities and to achieve the educational goals of the university eventually. Therefore, theresearch on universities internal control evaluation system has become one of the very urgent issue.In the choice of research methods, the article is mainly to normative research and supplementedby case analysis. Specifically, it includes documentary research, survey research and case analysis. In thearrangement of the content, the first is define the related concepts of internal control, university internalcontrol, and university internal control evaluation. Expound the theoretical basis of the internal controlevaluation. Analysis the demand motivation of internal control evaluation. And analysis of the problems ofChinese Universities internal control evaluation systematically and deeply, which considering the actualsituation. On this basis, the writer try to build a set of internal control evaluation system of university andset up a evaluation model, which makes use of fuzzy comprehensive evaluation method and Analytic Hierarchy Process. what’s more, this article add to a case to verify the effectiveness of this set of evaluationsystem, which designed to support the exposition of the theoretical part in the front, and explain the processof applying the evaluation index system and the evaluation method. In addition, some weaknesses forinternal control of this university can be found in by giving a comprehensive evaluation on internal controlof this university, which can help to put forward Improvement measures and recommendations.The innovations in this article is that it provides a new perspective and a new idea on research.The writer think that it necessary to focus both on the process and results. On the basis of drawingadvanced theoretical results from evaluation of enterprise internal control, the writer proposes that theconstruction ideas of goal-oriented evaluation index system of internal control should be introduced intothe university internal control evaluations, and further puts forward to use dual evaluation model whichcombines factor evaluation mode with goal-oriented evaluation mode so as to give a comprehensiveevaluation of the university internal control.Therefore, we draw on the COSO internal control report, on the one hand, optimize and enrichthe available indicators of Procedural evaluation system which is built by predecessors on the basis of theelements of university internal control, on the other hand, initially build a set of results evaluation indexsystem which is based on the objectives of university internal control. What’s more, we use fuzzycomprehensive evaluation method that on the basis of this two sets of evaluation index system tooptimize the design of the selected case to verify the validity a new idea, a new perspective, which canbring a new idea and a new perspective for university internal control construction and evaluation.