Internal Audit Case Analysis On XY University

Nowadays, with the rapid development of our higher education, the scale of the university has been increasingly expanded, and the audit risk on the school infrastructure, fixed-asset investment activities and scientific research funds has been increased day by day. Therefore, at present, the internal audit work of our institutions of higher learning is facing great challenge. The internal audit departments of the universities should effectively give full play to the effect of the internal audit in improving the construction fund application benefit, actively supervise the construction process of the school, and convoy the rapid development of the school. The reinforcement of the internal audit in the universities not only can improve the internal governance structure, but also can improve its right control system, which has great significance on accelerating the development of the technology and research. In the school management system, the internal audit is regarded as an effective means for standardizing the right operation and an important process of strengthening the supervision, as well as an important guarantee for improving the resource usage efficiency. Therefore, our domestic universities should fully perform the "immune system" effect of the internal audit, and realize the purpose of standardizing the school manage and resource utilization through the high attention on the internal audit.According to the Audit Law, Regulation on Internal Audit from Audit Office, Opinion from Ministry of Education on Strengthening Internal Audit Work of Direct Institution of Higher Education, and internal audit system of XY University, practical research methods, and based on referring the latest research achievement of the domestic and foreign internal audit domain, and by taking the internal audit of XY university as the actual case, it expounds the its internal audit overview and existing problems of the internal audit, etc. At the same time of concluding the internal audit problems of XY University and its cause, it puts forward some suggestions about improving the internal audit. Besides, according to the problems of the internal audit system construction and internal audit implementation, it puts forward some specific improvement ideas, optimize and improve the internal audit system. Moreover, aiming at the current problems in the internal audit of XY University, it makes conclusion, and then provides better reference basis for the internal audit of the school to carry out the internal audit.Through the analysis on the internal audit of XY University as an example, this paper comes to a conclusion that:at present, the internal audit of XY University not only has some problems in the system and mechanism, but also faces the challenge brought by the management reform and business expansion. To solve these problems and challenge, and to give full play to the effect of the internal audit, it is necessary to reposition the function and effect of the internal audit, re-integrate and deal with the audit resource, expand the content about the internal audit, refine the audit regulation system, innovate the audit means, and improve the quality of the auditors, etc. Through this series of method and measure improvement, the audit efficiency and effect of XY University must be greatly improved. At present, the internal audit work of our domestic universities has great similarity. Therefore, the analysis and conclusion from the paper towards XY University has some reference effect for the internal audit work of other universities.