Research On The Scientific Research Funds Of Internal Audit In Colleges And Universities

Scientific research is one of the three basic functions of universities. As an important part of scientific management, internal audit exposed universities research funding out of the issue in recent years into sight, on the one hand the state and society into institutions of higher learning for research funding, climbing has reached historically unprecedented scale, on the other hand with the audit Commission audit issues for research funding exposure, supervision and management of research funding received attention from the multi-party society. Universities and research funding internal audit work has made progress,in a cetain degree, but the problem itself is also more prominent. This article from the internal audit theory and audit policies and regulations set out the basis of combing existing research to make a review. Literature and interviews are the main research method. Situation on the one hand to collect funds for scientific research typical cases of discipline violations, which summarized research funding audit may reflect problems, on the other hand universities Audit Office disclosed information retrieval on the Internet public information, collecting the "985 Project" universities and general Common research funding institutions internal audit disclosed information to make comparative analysis of the current situation of higher learning research funding internal audit further subdivided analysis to determine the type of audit research funding. Literature concludes there as assumptions, to test the use of interviews, interviews with the Audit Department of University staff as the main target, the interview focused on the current situation of research funding internal audit, methods of internal audit Universities employed, and internal audit appears the three aspects of the problem. The results show that research funding problems of internal audit, internal audit performance in the absence of research funds, mutual alternative audit accounting functions, internal audit research funding to ensure low levels of three areas. The main reasons are their own relative independence of internal audit institutions of higher learning is insufficient research funding internal audit position is not accurate, the lack of research funding internal audit mechanisms to protect and universities research funding covert audit risk and so on. In order to enhance the effectiveness of research funding audit can enhance research funding relative independence of internal audit, the momentum to strengthen the internal audit oversight; the establishment of audit oversight authority of research funding, research funding so as to clarify the audit work positioning; internal audit mechanisms to improve research funding provide protection for the audit work carried out; take measures to reduce the risk of internal audit research funding in general. Only actively improve the status of the internal audit research funding, research funding in order to play an active role in the internal audit work for colleges and universities for scientific research.