Research Of The Internal Control Optimization Under Informatization Environment In Universities

In recent years,with the expanding of autonomy,the universities' risks are also gradually enlarged.So,implementing effective internal control is becoming an urgent and important task.Meanwhile,with the information technology greatly improved,the construction of the internal control information system has become necessary.Shanghai Conservatory of Music as a traditional art collegehas great reputation in the society since it was built in 1927.Under the current social background,whether the college can maintain her high level of leading position and achieve her strategic goal,the level of its internal control is decisive.In this Paper,we used the method of combining normative research and case analysis,referenced relevant research results of internal control to explain the concept of internal control in Universities,the definition of internal control informatization and its construction planning.Then selected Shanghai Conservatory of Music as the case,according to “ask questions-analysis problems-problem solving”,through introducing the current situation of internal control information system for college,we analyzedmain issues of current internal control.With SWOT matrix analysis,we comprehensively studied the advantages,disadvantages,opportunities and threats of internal control informatization for the college,then formulated four strategies which are the basis for the continuous optimization of the internal control management.According to these strategies,the internal control information system framework for college was redesigned.Finally,we summarized that the establishment of effective internal control information system is the solid guarantee of speeding up the construction of internal control in Universities.We also concludedseveral enlightenments during the information system construction: Determining the leadership of the responsible person in college and establishing the internal control management Committee;Employing information system compound talents;Opening data interface,establishing a unified database,forming a resource sharing platform;Integrating reorganized internal control,warning index,strategies,etc.into the platform to form a symbiotic relationship;Combining Comprehensive risk management with internal control system;Combining Internal control and economic operation to change the internal control mode from “afterwards control” to “real-time control”;Paying attention to system operationdaily monitoring,ensuring data security.We also pointed out the future trend of internal control informatization and we are expected to provide references of internal control construction for colleges and universities in China.