Problems And Countermeasures Of Internal Audit In Private JS College

With the great development of colleges and universities in our country in recent years, educational system changed greatly, university scale was enlarged consecutively, fundraising channels were manifold, fund flow was growing with each passing day and social and economic returns were increasingly apparent. Then, many new conditions and contradictions in the economic administration of colleges and universities appeared, especially increasingly prominent contradiction between bank’s loan and debt pressure and deficient education funds. There were larvaceous finance risks in the optional dilation, excessive borrowing, confused administration and lack financial and economic discipline of part colleges and universities, which were harmful to their healthy and stable development. Thus, administering and using funds correctly and enhancing financial supervision to prevent from financial risks, strengthening internal audit supervision, elevating its position, perfecting its organization and mechanism, improving audit quality and enhancing internal audit personnel’s comprehensive abilities were very important.Our study objective was internal audit in JS College. On the basis of applying economic and administrative theories and methods, the author, who had engaged in internal audit for many years, adopted investigation and contrasting analysis to study it systematically. Firstly, internal audit conditions in JS College, which included department mechanism, assets and audit work, were described. Secondly, the main problems of internal audit conditions in JS College were analyzed. For example, some leaders and administering personnel neglected internal audit and department mechanism was unscientific, so that internal audit had no independence, work emphasis was not obvious, audit method was conservative and single, audit informatization level was low, audit procedures were not standard so that internal audit quality control was not perfect, internal audit institutions were not perfect, which restricted the function of internal audit, comprehensive abilities of internal audit group were low, excellent talented men were deficient and group spirit should be strengthened etc. Lastly, the improving measures on elevating cognition on internal audit in colleges and universities to increase its independence, facilitating internal audit quality project construction strongly, enhancing the institution construction of internal audit and increasing its group construction to form excellent internal audit group, were proposed.