Study On The Defects And Improvement Of Internal Control Audit In Colleges And Universities

Education is the foundation of a country,it plays a key role in any country that is prosperous and strong,enjoys social harmony and the people live in peace and prosperity.At present,our country has also profoundly recognized the important role of education and has unswervingly implemented the development strategy of rejuvenating the country through science and education.To this end,the state has invested a lot of manpower and material resources to develop education.Higher education is an important part of education.Each year,various colleges and universities in the country have delivered a large number of high-quality talents for the society,which has effectively promoted the vigorous development of socialist construction in China.Every year,the state has invested a large amount of funds for higher education.A steady investment has ensured the smooth development of the work of the universities,but it has also created various financial management crises,such as excessive debt,idle funds,loss of assets,and corruption.Today's enterprises have achieved very effective management with greatly improved operational efficiency through reasonable internal control construction.This provides a good reference for the management of colleges and universities.It is also necessary to ensure the safe and efficient operation of colleges and universities through effective internal control and audit.Internal control is a key method for improving the internal management level in colleges and universities.Internal control auditing is an important way to discover and correct internal control deficiencies.Taking the literature analysis method,case study method,normative analysis method and survey analysis method as the research method,combining the investigation of the development status of internal control audits in some universities of Ministry of Education in China and the 2016 internal control audit cases in A school,we analyze the status,defects and causes of internal control auditing in universities and propose improvement to hope that the conclusions of the study can benefit the exploration of internal control audits in Chinese universities.Through the investigation of the status of internal control audits in the subordinate universities of Ministry of Education,using the principal component analysis method,we identify the most serious defects in the internal control of universities:unclear management of the contracted administration,failure to regularly inventory assets,imperfect contract signing process,lack of risk assessment mechanisms,seamless integration of information systems and incomplete coverage.The most serious defects in the internal control audit of universities:the internal control audit system and processes are not perfect,the internal knowledge and professional skills of internal auditors are not well adapted to internal controls,and the internal control audit of external offices is ineffective.The main causes of incomplete internal control audits in universities are:results of internal control audits in colleges and universities are difficult to use rationally,leadership support for internal control audits is poor,and lack of business knowledge and skills for internal auditors.Based on the results of a questionnaire survey on internal control audits in the subordinate universities of Ministry of Education in China,taking a university as the example analyze the situation,defects,and causes of current internal control audits.This article finds out a series of defects in the internal control of A school from the perspective of agency and business,combined with the actual situation of A school,we give our suggestions for improving the construction of A school's internal control.The internal control audit in A school has various defects from the environment,system,team and results application.At the same time,in consideration of the most important influencing factors of internal audit of colleges and universities,this research give suggestions to improve the audit of internal control in universities:First,establish and improve the internal control audit process and system;Second,strengthen the internal control of the school,strengthen the intensity of the publicity,and purify the internal audit environment;Third,increase the construction of the audit team;Fourth,strengthen the use of audit results.