University New Campus Construction Project Internal Audit Problems And Countermeasures Research

In view of the new campus construction projects in colleges and universities recognition of the existence of internal audit work does not reach the designated position,imperfect system,audit control system is not sound,not strong in the internal audit staff,auditing rectification is not correct,audit methods and other issues,first needs to strengthen and improve university new campus construction project of the internal audit work countermeasure and the suggestion,of internal audit work to provide some reference for colleges and universities.Education investment increased year by year,the university's basic construction investment also will increase.Especially since 2003,also intensified the competition among colleges and universities.As a result of the rapid expansion of the universities in our country under the various colleges and universities to adapt to new forms of development needs,actively promote the reform of old campus and campus in new campus of basic construction,the construction of campus blossom everywhere.First of all,the thesis introduces the university new campus construction project audit content,significance and the basic method of the internal audit activity.University new campus construction project audit was conducted according to the laws and regulations on construction project cost management;The cost of audit is the core content of engineering audit.It is on construction project plan from feasibility study,project examination and approval,preliminary design,construction drawing design,construction,a lot of link such as(should)be finished,the audit supervision.Audit work should be adapted to the development direction of modern reform,strengthen the internal audit responsibility,eliminate the limitations of the internal audit activity.For internal audit,in accordance with the law sought to maximize efficiency in the supervision and services.Secondly,the thesis in dalian campus of lu xun academy of fine arts,for example,lists the new campus construction project of colleges and universities in the new campus of colleges and universities internal audit internal audit understanding does not reach the designated position of the construction project,the new campus construction project internal audit system is not perfect,university new campus construction project of the internal audit cost control does not reach the designated position,college capital construction audit mode and the development of engineering project audit request does not adapt,and many other problems,using the analytic hierarchy process(ahp)in this paper,the above problem one by one analysis,draw the main problem,namely the construction of basic audit mode and the development of engineering project audit request does not adapt.Through a series of analysis and research,find out in the end of the countermeasures to solve the problem.Finally,according to seek to have to calculate LuMei ShenJian dalian campus and audit fees,the results significantly better than the previous model,draw the conclusion:the correct understanding and the universities in the new campus construction project internal audit role,solve the problems existing in the new campus construction project audit of university,put forward the countermeasures to solve the problem.Colleges and universities to strengthen the economic management and improve the state-owned capital utilization is of great significance.