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Research On The Construction And Optimization Of The Internal Control System In N University

Posted on:2017-01-01Degree:MasterType:Thesis
Country:ChinaCandidate:W L CuiFull Text:PDF
GTID:2297330485470088Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with the country’s construction of higher education initiatives, the number of colleges and universities to expand enrollment, which also led to the financial problems of the university. In our country, the financial fraud cases have increased year by year, and the severity of fraud cases also has a more serious trend. However, University as a base for training of talents for higher education, good education and teaching for students to grow talent plays an important role, so a financial fraud cases in the exposure, also caused the social attention to the self internal control. It is very important to improve the comprehensive, integrity and effectiveness of the internal control system in Colleges and universities to improve the ability of risk prevention.Internal control is the most important and effective means to do a good job of risk assessment and prevention work. From the point of view of the current system, the internal control of the institutions in our country did not form a sound system, and because the institutions not to raise income as the main purpose, the institution of internal control system and internal control system has a larger difference, still need to we explore in practice.The taking N University as the research object, according to the five elements of internal control system of in-depth analysis of N college in internal control which appeared in the process of the problems and shortcomings, the findings may cause the risk point of financial fraud cases. After the analysis of the problems found, crossing the five elements of the existing problems, with a internal control deficiencies may affect the sound of two or more elements at the same time. Therefore, this paper on the problems found, according to the three aspects:unit level, business level and evaluation and supervision system, summed up and summarized, and from the three levels of N University in the internal control system construction to make the optimization and improvement.
Keywords/Search Tags:colleges and universities, internal control, system, optimization
PDF Full Text Request
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