A Study On Internal Control Evaluation Of W University Based On Analytic Hierarchy Process

Under the strong support of the state,the education of colleges and universities has a leaping development.Both in terms of the scale of schools and the quality of teaching,there is a great progress.The diversification of the sources of funds in colleges and the increasing annual economic activities have changed the environment in which universities are located,which has brought unprecedented risks and challenges to universities.So,the establishment of the internal control system is conducive to preventing risks timely and effective,which also contributes to the normal university work and avoids the loss of state property.Its important role has been recognized by more and more managers.Therefore,universities should actively establish and improve internal control.In addition,in recent years,the state have issued a series of regulations.It can be seen that the state attaches more importance to the internal control of administrative units.In this context,universities should strength the system of internal control and improve the overall level of internal control in universities.Through internal control assessment,it helps us to understand the deficiencies in the internal control of colleges,so that we can correct the defects and improve the internal control of the existing problems.It benefits the long-term development of colleges and universities.This paper summarizes the theoretical research on the internal control concept of universities and the internal control evaluation of colleges,and understands the research status of internal control evaluation at home and abroad.According to the regulations,the research literature and the specific situation of W universities,a set of internal control evaluation system was constructed,and the applicability of the analytic hierarchy process in the internal control evaluation of colleges was expounded.Based on the analysis of specific cases,this paper introduces the current situation of internal control of W College from the organizational level of the university and the business level of economic activities.The analytic hierarchy process is used to determine the index weights,and the membership degree matrix is constructed according to the expert scoring situation,then the scores of each index evaluation are calculated.Comprehensive analysis found that the internal control of W College is flawed.Proposing corresponding suggestions for the inadequacies,forming a virtuous circle to reduce the possibility of violations,and promoting the construction of internal control systems in universities.