Research On The Prevention Mechanism Of Education Internal Audit Risk

With the rapid development of the market economy and the deepening of China's education system reform,the scale of school running is expanding year by year,the government's investment in education funds and special funds are increasing,and the stage of compulsory education has also entered the era of rapid development,making all kinds of economic activities become increasingly complex.How to focus on the task and key work of education reform and development,combine the management practice of this system,and implement the requirement of full coverage of audit supervision is the important goal of current education audit work.In addition,managers of various units in the education system have higher and higher expectations for internal audit,resulting in increased audit responsibilities and risks.Due to the internal orientation of education internal audit service,the relative lack of independence of audit institutions,internal control system,incomplete audit quality control system,limited professional competence of auditors and other factors,the education system internal audit is faced with many risks.Therefore,how to make use of the internal audit to play the role of"defenders,guardians",error correction,accurate identification and effective prevention of these risks,has become an important issue to be solved in the development of the internal audit work of the education system.First of all,it is necessary to educate managers to effectively improve the management level,strengthen the management and supervision of funds,improve the internal control system construction of the unit,reduce the economic cost of the unit's administrative operation,and strnve to improve the use efficiency of various funds.Secondly,the internal audit department is required to standardize the internal audit behavior,improve the quality of internal audit,strengthen risk prevention,and do a good job in safeguarding the healthy and harmonious development of education.Based on the provisions and requirements of no.11 decree of the national audit office and no.17 decree of the ministry of education,and in combination with the actual implementation of education internal audit in Beijing T district,this study elaborates on the specific manifestations of education internal audit risks and analyzes the causes of internal audit risks in the education system.And by fuzzy analytic hierarchy process(ahp)of T area education made an evaluation of the risk factors of the internal audit activity,findings consistent with the actual risk,according to the audit environment,audit,the audit main body in the direction of the auditing theory was proposed from the optimization of internal audit environment,reduce the risk of internal audit implementation and specification of the internal audit quality control system,high quality internal audit staff,improve the audit methods and audit means,to constantly improve the quality of internal audit work to strengthen risk prevention measures are put forward.