Discussion On The Internal Audit Of G Independent College

China's higher education has developed from the original elite education to the current mass education.The total learning scale of all types of higher education nationwide has increased from 2.28 million in 1978 to 38.33 million in 2018,an increase of 1,581 percent.The gross enrollment rate in 2018 has exceeded 48 percent,and nearly half of high school graduates have access to higher education in institutions of higher learning.Higher education has flourished.Independent colleges play an important supporting and supplementary role in improving the overall scale of study and gross enrollment rate.With the rapid development of independent colleges,the scale of students is gradually expanding,teaching conditions are gradually improved,and campus construction projects are rapidly increasing.The economic business of independent colleges is becoming more and more complex,and the problems of internal management are gradually exposed,such as the lack of necessary supervision of internal business activities,poor risk awareness,backward management concepts of managers,and outdated management methods.These problems seriously restrict the further development of independent colleges,and at the same time,they are easy to breed the moth of independent colleges,which will cause great destructive power to independent colleges and the society.So,independent college as a part of colleges and universities,also need to actively carry out internal audit,the comprehensive supervision on the business activities of the college,and provide valuable information for school of management,to help the college management to better manage and decision-making,improve the efficiency of school management and effect,for independent colleges to build a healthy and harmonious development of environment.Based on the theoretical basis of internal audit,this paper adopts literature research method and case study method to study the internal audit of G Independent College.Combined with the current situation of G independent college,this paper analyzes the problems and causes of its internal audit,and puts forward Suggestions for improvement.I hope to extend the theory of internal audit and provide reference for the internal audit of independent colleges.First of all,this paper expounds the relevant concepts of independent college and internal audit of independent college,and clarifies the concept and characteristics of independent college,as well as the concept,functions and characteristics of internal audit of independent college.This paper introduces the auditing of financial income and expenditure,scientific research funds,engineering projects and economic responsibilities of independent colleges,and systematically sorts out the internal auditing process and methods of independent colleges.Then the theoretical basis of internal audit is elaborated,including principal-agent theory,fiduciary responsibility theory and internal control theory.Secondly,it introduces the basic information of G Independent College,the establishment and personnel arrangement of internal audit institution,the construction of internal audit system,and the current situation of G independent College's financial revenue and expenditure audit,scientific research fund audit,engineering project audit and economic responsibility audit.From the internal audit of G Independent College,it is found that the internal audit scope is narrow,the content is not deep enough,the internal audit method is old,the lack of computer technology,the internal audit process is not perfect,the lack of continuous follow-up supervision on the rectification of the problems found in the audit.And analyzes the causes of G independent college internal audit problems,mainly is the G functions of the independent college leadership will intervene in the internal audit,and the teaching department the inadequate cognition of internal audit,internal audit system is not sound,not well executed,the internal audit independence is not strong,the internal audit team construction lagging behind and lack of talent training,lack of form a complete set of audit quality control system.Finally,some Suggestions for the development of internal audit in G independent college are put forward.The article puts forward that the cognition of internal audit should be improved among college leaders,functional departments and teaching departments.Establish and improve the internal audit system,and strictly implement the internal audit,put the internal audit in place;Adjust the internal organizational structure,optimize the internal audit department,and improve the independence of internal audit with the help of the external audit strength of the college;Strengthen the professional ethics education and professional skills training of internal auditors,improve their practicing ability,establish incentive systems such as performance evaluation,and strengthen the construction of internal audit personnel;Actively learn and use new audit techniques and methods to meet the management requirements of G independent college in today's era.Learn from the internal audit process of the parent university,optimize the internal audit process,and improve the quality and efficiency of internal audit.It is hoped that the research in this paper can promote the reform of internal audit in G Independent College,improve the internal audit system in G independent College,improve the quality of internal audit,further enhance the management effect and efficiency of the college,and promote the sound development of G College.At the same time,it can bring some inspirations to other independent colleges or private colleges.