A Case Study Of Budget Management Audit In XX University

With the development of budget management,the implementation of budget management audit has become an important audit content in internal audit work.Budget management audit mainly through the review and evaluation of budget management system efficiency and effectiveness,to maintain the seriousness of budget management,legitimacy and authenticity,and promote the budget implementation departments to improve management and improve economic efficiency.In this paper,XX University,for example,the use of 2015 XX University budget management audit case analysis,the case background,the audit process and methods and audit results analysis,the audit process problems and make recommendations.This paper consists of five parts,the first part of the research through the literature research,combing the research results of domestic and foreign scholars,budget management,budget management audit conducted a basic overview;The second part,the relevant theories of budget management and audit are the basis of research,which mainly involves the theory of internal control,fiduciary duty theory and auditing immune system theory.The third part uses the case analysis method to explain the pre-trial preparation stage,the audit implementation stage and the audit end stage of XX university budget management audit.In the fourth part of this paper,the audit process is faced with the lack of internal control system of budget management audit;the budget management audit scope is too narrow,the audit content is insufficient;the budget management audit mode needs to be improved;the audit staff is not enough to analyze the problems existing in the budget management audit process of XX university.The fifth part of this paper is XX budget management audit recommendations,improve the budget management audit system,improve the budget management audit program,innovative audit model,innovative budget management audit methods,auditors to improve their business capacity.At present,the budget management audit focuses on the budget implementation audit.It is not enough for the budgeting audit and budget adjustment audit.This paper takes the budget management audit of XX University as an example to study budget management audit from budget preparation,budget execution and budget adjustment,Analysis of XX University budget management audit process in the process of finding problems and make recommendations.