Research On The Problems And Countermeasures Of Internal Audit In Scientific Institutions In China

With the improvement of the state's recognition of scientific and technological innovation,a grassroots scientific institutions at any time may usher in hundreds of millions of research funding.At the same time,the country is spare no effort to support scientific and technological innovation,the irrational use of research funding has become a more serious and widespread problem.Although we can reduce certain financial risk through special audit and annual audit,but its effectiveness is also more limited.We often compare the internal audit as a firewall,the immune mechanism in the enterprise,just to illustrate the importance of it in an organization.The internal audit of the scientific institutions,compare with the other audit,has obvious differences and obvious advantages in the aspects of function and effect.But for now,the internal audit of the scientific and technological institutions,due to the internal and external factors,it is difficult to play its due role.In this paper,through the description of the current situation of the internal audit of some scientific institutions,find out the problems existing in the internal audit of scientific institutions,through the analysis of the problems and the causes of the problems.At the same time,We just according to the existing problems to provide the corresponding countermeasures.Risk oriented audit is widely used in modern auditing,internal audit scientific institutions should abandon the traditional auditing methods,introducing risk oriented concept,through combing the research funding from around the point of risk,strengthen the prevention and control of the key risks,and improve the management level of scientific research funds.