Research On Evaluation Index System Of College Risk Management Audit Based On Inspection Report

The National Education Reform and Development Program 2010-2020 stipulates:"We must improve the modern university system with Chinese characteristics and improve the governance structure." In view of the fact that risk management is an important aspect of the internal governance system of colleges and universities,the internal audit institutions of colleges and universities should effectively improve the internal governance of colleges and universities by strengthening the audit of risk management in colleges and universities to achieve the internal audit of "anti-risk,strong management and development".work goals.At the same time,the "Provisions of the National Audit Office onInternal Auditing"(Decree No.11 of the National Audit Office),which was officially implemented in 2018,took unit risk management audit as an important work content,and clearly stated that the objective of internal audit is to promote the improvement of the governance system.Promote the achievement of goals while controlling risks.The implementation of Decree 11 gave the unit's risk management audit a new connotation and raised higher requirements.The smooth development of risk management audits requires premise of adequate and effective risk identification.According to the risk management theory,the risk event method is an important method to effectively identify the unit risk.Colleges and universities should make full use of the risk event method to effectively identify the risks they face.On this basis,the risk management audit is used to scientifically evaluate the risk management.Propose audit recommendations for improving risk management.Since the 18th National Congress,the Party Central Committee has attached great importance to inspection work,and inspection work has become a very important form of external supervision.In addition to actively patrolling the work in accordance with the requirements of the patrol work,the internal audit of the university also needs to focus on the risks or problems related to economic activities revealed in the patrol report,and use it as an important risk event database for mining and analysis.It is a good way to identify the risks faced in the management and development of economic activities in colleges and universities,and on this basis,conduct risk management audits more effectively.This paper firstly combs and analyzes the research results of risk management audit theory in colleges and universities,and clarifies the principles and ideas for the construction of risk management audit evaluation index system.Then,according to the official website of the Central Commission for Discipline Inspection and Supervision,the problems revealed by the central government's inspection report on universities have been the main risk event database.Through systematic review and analysis,it is necessary to identify and manage the economic activities management and development process of colleges and universities.The main risk of focusing on this is based on the application of risk management audit theory,and the risk evaluation audit evaluation index system of colleges and universities is constructed.The rationality and practicability of the evaluation index system are verified by a university.The research results of this paper enrich the research of risk management auditing in colleges and universities in China,and provide useful reference for college risk management audit practice.It is helpful to improve the integration supervision system of party committee patrol,discipline inspection supervision and internal audit.Achieve the goal of audit work.