Research On Internal Audit Management Of University Infrastructure Projects Based On Risk Management

With the rapid development of China's colleges and universities,the rapid increase in the scale of running a school,improve the efficiency and comprehensive strength,has become the general trend of the reform and development of colleges and universities.Internal audit is playing a more and more important role in the development of colleges and universities.The demand of the university management and the development of the internal audit profession make the internal audit of colleges and universities become the development trend of the value added service of the university.In February 9,2015,the Ministry of Education issued the opinions on strengthening the work of internal audit in Colleges and universities directly under the Ministry of education.In this paper,the value-added internal audit model from the perspective of organizational governance,risk management and internal control theory,to play its due role in the internal audit function is embedded in the college organization governance,risk management and internal control,it can help the increase of value.This paper analyzes the problems existing in the internal audit of colleges and universities,and points out the necessity of the implementation of value-added internal audit.Mainly through the improvement and improvement of risk management system in Colleges and universities,to achieve stable and sustainable development;establish and perfect the internal control system in colleges,to prevent and reduce losses,and optimize the process;improve the governance mechanism of internal audit from passive to active,implementation of internal control to modern vocational.Through the overall research on the internal audit of D University,the overall analysis of the internal audit organization,D University's personnel allocation,system construction,function of internal audit,and internal audit to the student center construction project as an example,the formation of the specific design of value-added internal audit.From the point of view of all aspects of infrastructure projects,including investment projects,survey and design,bidding,contract management,project management,project completion,discusses the application of value-added internal audit in the whole process of construction project,puts forward possible problems and provide solutions.Finally,the paper puts forward some suggestions on the internal audit of D university.The value-added internal audit concept embedded in college capital construction audit project,aimed at achieving the value added approach by internal audit,to provide value-added services for colleges and universitieand to reduce the loss of internal audit in Colleges and universities to promote the connotation development.