Study On Internal Audit In Hunan Vocational Institute Of Safety Technology

With the development of socialist market and knowledge economy, China’shigher education has stepped into a fast-developing time: the school scale iscontinually expanding; the education input is increasing; the number of economicactivities is growing. These factors have led to changes in the internal auditenvironment of the vacation college. Thus, internal audit is quite vital to theinspection of college economy, the carrying-out of economic activities, theimprovement of scientific management and the construction of party conduct andclean, honest administration. In the recent years, there have been violation andcorruption appearing in some colleges, which has brought about threats and seriousinfluences. In face of these new problems, the vacation college should renew itsconcept to survey and position the internal audit.On the basis of detailed amylases of the relevant theories and research data inand abroad of internal audit, this paper takes Hunan Vocational Institute of SafetyTechnology as an example, and studies the present status of inte rnal audit invocational colleges. First, the paper probes into the existing problems and causes inthe operation of internal audit from the aspects of institution setting, human resources,internal management, system construction, and work operation. Seco nd, it points outthat the causes are the lack of recognition of internal audit, the lack of independenceand objectivity, the outdated auditing means and methods, low quality of the auditmembers and high risks in audit. Last, it puts forward the detailed measures toreinforce the internal audit in Hunan Vocational Institute of Safety Technology, suchas, resetting the object of internal audit, ensuring the independence of auditing,strengthening the construction of audit team, improving the audit technolo gy,outsourcing part of the audit engagements, etc.This paper aims at drawing the relevant administrators attention of theimportance of internal audit, so that they would support and work on the task ofinternal audit and build a perfect environment for it; on the other hand, it also aims atinstructing the work of internal audit of Hunan Vocational Institute of SafetyTechnology, so that it can set an example for other vocational colleges. In this sense,this research on internal audit has practical significance and theory value.