Study On Internal Audit Of Colleges And Universities In China Based On The Perspective Of Integration

In recent years, education in China has made great strides, the scale of universitiesis continually expanding, and the flow of funds has doubled and redoubled. Funding diversification andinternal management diversity have great influence on the internal audit of colleges and universities. Auditrequirements become diversified; audit content changed from the audit of financial revenue andexpenditure to the audit of school activities such as internal control, economic responsibility, infrastructureconstruction and renovation project and etc; the audit objectives change from checking correction toimproving the overall management level of the school. Internal audit, as a supervision and managementwork of colleges and universities, is playing an increasingly prominent role on strengthening economicsupervision, ensuring school economic activities legal and effective, improving the scientific managementlevel of the school, strengthening the construction of party’s integrity, and being a leader’s good assistant.With the rapid development of colleges and universities, the problems of internal management inuniversities become more and more. The decision-making error, the waste of educational resources, the lossof capital and other economic events have occurred from time to time. Beijing university of aeronautics andastronautics admissions bribes, the former executive vice President of Tongji university Wu Shimingseriously violated discipline, three construction division director of Hebei medical university successivelylok ma, Tianjin a certain university financial personnel embezzle public funds and so on, these are the dutycrime cases which occurred in colleges and universities. According to statistics, in recent years thecorruption cases occurred in colleges and universities are on the rise. Such a severe situation, we urgentlyneed to further strengthen the internal audit supervision in Colleges and universities.This article adopts the method of normative research, study the internal audit of Colleges anduniversities in China based on the perspective of integration. Firstly introduce the research background,research significance, literature review, research methods and contents, and the innovation of this paper;Secondly introduce the concept, reasons for the formation, development course and audit content ofinternal audit of Colleges and universities; Thirdly analysis the problems of internal audit of colleges anduniversities in our country, from audit mechanism, human resources, audit technique and audit function; Fourthly put forward the suggestions of perfecting internal audit of colleges and universities from theintegration of the audit function, integration of audit resources, integration of audit business three aspectsbased on the perspective of integration. Lastly summarizes the research conclusion of this paper andexplains the limitations of this study.