Research On Key Indicators Of Internal Control Audit Evaluation In Colleges And Universities

As an important part of public institutions in China,colleges and universities play the functions of training talents,scientific research,serving the society and cultural inheritance.With the promulgation of "Standards for Internal Control of Administrative Institutions(Trial Implementation)" in 2014,colleges and universities have begun to establish a modern internal control system,but corruption,abuse of power,loss of state-owned assets and other issues are still frequently reported in the newspapers,indicating that the effect of internal control in Colleges and universities is not satisfactory,the reason is that the internal control construction and construction of colleges and universities lack of endogenous power.Lack of effective external supervision and promotion mechanism.Therefore,how to strengthen the internal control supervision and improve the internal control supervision mechanism has become an urgent new task for the University supervision department.As a modern audit method,internal control audit can test and evaluate the soundness,compliance and effectiveness of the internal control system.The effective internal control audit carried out by the university supervisory department will form a strong external supervision on the internal control of the University from top to bottom in the form of government audit,which will play a good role in promoting the internal control construction of the University in our country.This paper takes the special audit of internal control in Colleges and universities carried out by Provincial Department of Education as an example.Through field research,we found that the evaluation index set by the Ministry of Education in this special audit work is too many to carry out top-down external audit supervision.In order to solve this problem,based on the results of internal control self-evaluation in universities,this paper selects the common problems of internal control in Colleges and universities,and uses analytic hierarchy process to construct the key indicators of internal control audit evaluation in Colleges and universities,so as to facilitate the Department of Education to improve the audit efficiency when implementing internal control audit in Colleges and universities,and gives objective and accurate audit evaluation conclusions.For the future similar work of A Provincial Education Department for provincial colleges and universities,this paper puts forward three suggestions: first,to form a "normalized" internal control audit evaluation and supervision mechanism for colleges and universities;second,to keep track of the rectification of internal control problems in Colleges and universities;third,to disclose the evaluation results of internal control audit of Colleges and universities to the society every year.