Study On Internal Audit Of Colleges And Universities In Jiangsu Province

Compared with the traditional transaction based auditing, risk oriented internal audit is a newauditing mode, this mode based audit staff fully understand the internal control system oforganization and evaluation, considering all kinds of risks facing the organization and theorganization’s internal and external environment, for assessment of the risk of material misstatement,to implement audit based on risk assessment, auditing process using the audit techniques to helporganizations reduce professional organization risk, improve the internal control, to achieveorganizational value.The internal audit plays a more and more important role in the reform and development ofcolleges and universities. But with the gradual deepening of education reform, the developmentlevel of internal audit in universities is far behind the audit risk oriented audit mode-new, thereforehas been unable to meet the current college education and scientific research development andinternal management needs. Therefore, in order to college education and scientific researchdevelopment and internal management to provide more high quality and effective audit service, theinternal audit to risk oriented audit model based on continuous improvement, in order to promotethe perfection of governance, increase value and realize the target, in order to protect thedevelopment of the cause of education.This article from the university internal audit, internal control and risk oriented internal audittheory, through actual investigation, comprehensive use of data, charts and other data, acomprehensive investigation and analysis of the present situation of internal audit in Universities ofJiangsu Province, analyzes the existing problems of internal audit in Universities of JiangsuProvince, puts forward the Optimization Countermeasure of risk oriented internal audit inUniversities of Jiangsu province the. At the same time, internal audit in Jiangsu province A Collegeof logistics services group’s financial revenue and expenditure audit as an example, the internalaudit programme design of the application of risk oriented.We hope that this risk oriented internal audit countermeasures will be helpful for theuniversities in Jiangsu the establishment of risk oriented internal audit, while also strengthening therisk management of colleges and universities in Jiangsu Province, enhance economic efficiency, to help realize the value target of the enterprise.