Font Size: a A A

Case Study On Application Of Audit Informatization In Internal Audit Of LGC Universities

Posted on:2020-05-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y N WangFull Text:PDF
GTID:2417330572987731Subject:audit
Abstract/Summary:PDF Full Text Request
The internal audit of colleges and universities is a very important part of the management system of colleges and universities.In order to achieve the overall goal of detecting errors and eliminating disadvantages,improving efficiency and improving management,it is necessary to effectively review the activities of colleges and universities in accordance with the laws and regulations of the state and on behalf of the management of the schools,thus extending the management power of colleges and universities.However,with the rapid development of information technology,economic globalization and education reform to further strengthen the internal audit of institutions of higher learning,a variety of new problems slowly exposed.Typical problems are:unreasonable budget preparation,lack of supervision and restriction on procurement activities,backward management methods,unscientific revenue and expenditure management,and poor risk awareness.Income and expenditure become more complex,which makes many drawbacks emerge in the internal control of institutions of higher learning,which not only seriously hampers the better and faster development of schools,but also gives illegal elements the opportunity of corruption and fraud,seriously jeopardizing the practical interests of the state and institutions of higher learning.In the internal management of colleges and universities,the prevention and control of the risks of clean government and economic activities,the importance of audit informatization is becoming more and more obvious.The development of audit informationization puts forward higher requirements for the efficiency of internal audit in Colleges and universities.Therefore,in order to improve the management efficiency of the university,it is necessary for the development of the university to strengthen the audit informatization.It is necessary to monitor and evaluate the increasingly diversified economic activities of the university,to assist the management of the school and to create a healthy and transparent development atmosphere.This paper takes LGC universities as the research object,adopts the methods of literature,interview and case analysis to analyze the loopholes and causes of audit informationization in universities,and puts forward some suggestions for improvingaudit quality.Firstly,this paper briefly introduces the basic theory of audit informationization in Colleges and universities;secondly,it introduces the present situation of audit informationization in LGC universities,and points out the problems and reasons of audit informationization in LGC universities according to the current situation,such as loopholes in cost control of informationization construction,low utilization rate of informationization equipment and facilities,low degree of information sharing,and informationization construction in universities and colleges.Institutional system and platform construction are not perfect,auditors' awareness of informatization is weak,and the power and responsibility of auditing informatization work are not matched.Finally,the paper makes a comprehensive analysis of LGC colleges and universities,and gives practical and appropriate solutions to the problems existing in the audit informationization of colleges and universities.There are six specific aspects: firstly,improving the status of internal audit,setting up audit committee,secondly,strengthening the awareness of informationization,thirdly,implementing outsourcing of audit projects,fourthly,innovating audit methods under the background of informationization,fifthly,cultivating adaptability.Professionals of information environment audit,sixth,improve the internal audit information system of colleges and universities.At the same time,these suggestions can also be used for reference in the audit informationization work of other colleges and universities.
Keywords/Search Tags:Audit Informatization, Internal Audit, Quality Control, Information Theory, Control Theory
PDF Full Text Request
Related items