Research On Internal Audit Of HT Universities Teaching Building Construction Project

With the deepening of the reform of the educational system,the gradual promotion of the "double first-class" construction,the rapid development of higher education,in order to improve the teaching conditions of colleges and universities,the number of new infrastructure construction is growing rapidly.But at the same time,the construction project has the characteristics of large amount,strong professionalism,wide coverage and long audit cycle,which increases the difficulty of risk management and control in Colleges and universities,and the audit risk is higher.According to the key requirement of "Opinions on Strengthening and Regulating the Audit of the Whole Process of Construction Projects" issued by the Ministry of Education,HT University's teaching building construction projects need to be followed up and audited in the whole process.Risk-oriented audit,as an innovative concept and method,has become a new orientation of domestic audit development.Our research on this aspect has not yet formed a systematic and complete audit application procedures,which cannot effectively guide the practical work.There is an urgent need for the implementation plan of risk-oriented audit as a standardized audit procedure to guide the specific practical work,to solve the problems existing in the audit of construction projects in Colleges and universities,to prevent and avoid audit risks,and to improve the level of project internal control management.This paper analyses the general situation of HT University and teaching building projects,the mode of teaching building construction projects,the requirements and difficulties of organizational management and project internal tracking auditing.It also analyses the main risks of teaching building projects affecting the realization of management objectives through experience summary and analysis induction.The expert investigation method is used to identify and evaluate the risk.The risk distribution is reflected by the risk matrix,and the risk assessment model of the teaching building project is constructed.Using the risk assessment model,the key audit contents are determined,the audit resources are reasonably arranged,and the internal tracking audit scheme of the teaching building project is designed.In the specific implementation plan,the importantrisk links,inspection contents,inspection data and inspection methods of high-risk and medium-risk points are designed respectively.In order to ensure the smooth implementation of the audit plan,specific measures have been formulated,including improving the relevant system to deal with the internal control risk of the project,avoiding legal disputes by using contract terms,improving the comprehensive professional ability of auditors,clearing audit results and sufficient gap between the constructors,and strengthening the supervision of the outsourcing of clearing audit.According to the risk assessment model,the specific implementation plan of risk-oriented tracking audit is designed,which has certain theoretical significance in supplementing,expanding and perfecting the structural framework of risk-oriented audit theory system.The standardized audit rules of HT university teaching building project have certain practical significance in resolving practical problems in College auditing,ensuring the construction of teaching building,helping the construction of characteristic disciplines in HT university,and providing reference and reference for other universities.