Research On The Internal Auditing Problems And Countermeasures Of S University

The changes in the market economy environment and the subsequent reform of the education management system,colleges and universities began to change from the government's affiliated educational institutions to independent market-oriented educational and scientific research units,and the economic activities of colleges and universities became more complex and diverse.Facing the new economic environment,the internal audit of the "immune system" of colleges and universities should play a greater role,provide more support for the management of colleges and universities,and help colleges and universities to rationally avoid risks to ensure the realization of the overall goals of the university.However,since the establishment of the internal audit department of colleges and universities in China is a tool for administrative management,it is the work goal to complete the audit task of the higher level under the traditional audit work mode,so it is difficult to provide support and services for the management of colleges and universities.Facing the current economic environment,Chinese universities should transform their original internal audit work concepts and models according to their own management needs,and improve internal audit work,which provides support and services for the management of university.It will promote the realization of the overall goals of universities.In order to provide practical and feasible countermeasures for the improvement of the internal audit work of universities in China,this paper defines the concept of internal audit of colleges and universities,selects S University as the case study object,and analyzes the current internal audit status of S University and universities.The existing problems and the improvement of internal audit work aimed at a series of improvement measures,in order to provide reference and suggestions for other universities to improve their internal audit work to improve internal audit work.This paper takes case analysis as the research method and selects the internal audit work of S University as the case study object.First of all,it introduces the basic situation and the internal audit status of S University.Secondly,from the current situation of internal audit of S University,it can be analyzed that there are some problems in the internal audit work of S University in terms of independence,system construction,function play,work category setting and auditing techniques and personnel.The internal audit work of S University has caused adverse effects.Then,analyzing the reasons for its existence,it can be concluded that S University have certain defects in audit culture construction,system construction,strength support,implementation process and implementation of results.Therefore,from the perspective of improving the internal audit of S University,combined with the actual situation of S University,this paper proposes to improve the audit work from the aspects of changing audit positioning,system construction,optimizing audit subjects,improving institutional setup and information construction.Through the study of the case,this paper concludes that the current internal audit work of S University in China is difficult to meet the requirements of university management.And at the same time,it provides suggestions and countermeasures for S University to improve the internal audit work of colleges and universities.Firstly,change the perspective of auditing,re-analyze the economic environment.Thereby determine the target and scope of work,and innovate the working methods.Secondly,from the perspective of institutional construction,sort out business risk points,improve the audit process,and build an audit evaluation system.Optimize the structure of auditors and conduct regular training,while broadening the authority of auditors.Fourth,improve the perspective of auditing institutions.Firstly to ensure the substantive independence of the auditing institutions,which improves the subordinate level,and then establishing an audit committee.Finally,the angle of information construction,Firstly ensure the electronic storage of economic information,and then promote the construction of audit information platform and database,while ensuring the popularity of computer technology in the school.