Research On University Research Funds Of Internal Audit

Along with the increasing investment in scientific research,scientific research project quantity is becoming bigger and bigger,for this not only increases the complexity of scientific research project,brings new difficulties to research the internal audit.In the use of university research funds,the main problem that it’s not enough to attention the internal control of scientific research funds management,the auditor’s professional ability is insufficient,the scope of auditing work is so narrow,for the low effect when using the audit results,and etc.Such as the existence of these problems,which colleges and universities cannot carries on the effective management of scientific research funds,lead to university research funds use of illegal phenomenon happen frequently in recent years,losing of funds is seriously.The internal auditing not only making full use of affecting,also just becoming a mere formality,and go through the motions.It’s so serious impediment to the specification of scientific research management,scientific research project can’t develop smoothly,and weaken the use efficiency of scientific research funds.Therefore,how to design and carry out scientific and effective the scientific research management of the internal audit system and technique method,has become one of the important topics of academic research to solve.Therefore,the research object of this paper is the use and management of the scientific research in colleges and universities internal audit,the audit process reflected the sum up and analyze a series of audit problems combined with case,further explore the use and management of the scientific research in colleges and universities of the internal audit in the audit system vulnerabilities,finally on the basis of domestic and international advanced auditing system and method,research in our country social economy development and change constantly,increasing research funding and increasingly complex cases,actively implement the audit system reform,the effective ways to change the audit current situation: to improve the importance of understanding scientific research funds audit supervision of the school;Second,strengthen the audit management innovation,expanding the scope of the audit;Three,completing the mechanism of the research results of the internal audit,make full use of the audit results.This paper from the aspects of the three big refinement to five specific measures,put forward reform measures and advices of scientific research funds of internal audit in colleges and universities,hoping to provide better measures for the management of scientific research management department,correctly guide the spending behavior of scientific research personnel,perfect the construction of the internal audit activity,actively develop internal audit in the supervision over the use and management of scientific research,management and evaluation function.