Research On The Evaluation System Of Internal Control In Colleges And Universities

Colleges and universities,important members of administrative institutions,are responsible for personnel training,scientific research,social services,cultural heritage and other functions.In 2012,the state issued a trial version of internal control norms for administrative institutions.Since then,domestic universities have gradually introduced the internal control system into the process of operation and management.However,many problems such as corruption,abuse of power,loss of assets and so on still occur frequently in universities,which fully proves that the implementation of internal control in universities has not achieved ideal results.Tracing back the reasons behind this phenomenon,we can attribute it to the imperfection of system construction,the ineffective operation of internal control,and the lack of effective,scientific and reasonable evaluation mechanism.Based on this,how to strengthen the implementation of internal control,build a perfect internal control evaluation mechanism,and ensure the good operation of the internal control system has become an urgent new task in the Audit Department of colleges and universities.With the help of the evaluation mechanism of internal control,the Audit Department of colleges and universities can understand,recognize and master the specific situation of the construction and implementationof internal control in Colleges and universities,and evaluate whether it is reasonable and effective,which will greatly promote the development pace of colleges and universities in the implementation process of internal control,and help to maximize the role of internal control.This paper selects the internal control evaluation of K University as the research case,and obtains the relevant case data through the field survey.It is found that,because K university has not built a perfect evaluation index system for internal control,the evaluation of internal control is only limited to the text data,which is not convenient for its reasonable internal control evaluation.In view of this problem,this paper,based on the expert opinion and in accordance with the "internal control standard of administrative institutions(Trial)",constructs the corresponding internal control evaluation index system,assigns the weight to the index with the help of AHP,and carries out the test,applies the built internal control evaluation index system,evaluates the internal control of K University and its internal control Control the construction and operation effect,give objective and accurate evaluation conclusion,and put forward improvement suggestions for the evaluation conclusion.