The Practice Of Risk-oriented Auditing In The Internal Audit Of Research Funding In Universities

As the state of the university scientific research project investment continues to grow,the source of research funding is more extensive,scientific research funds in Colleges and universities economic activities become increasingly complex,the internal audit of colleges and universities also put forward higher requirements.In order to adapt to the continuous development of the audit environment,improve the efficiency of the audit,it becomes an inevitable trend to introduce the risk oriented audit model into the internal audit of university research funds.The risk oriented audit brings new breakthroughs in the management of the organization,for the organization to establish risk concept,strengthen risk management have played a positive role,both for scientific research funds management in Colleges and universities is to promote the college internal audit’s development has a strong practical significance,can better promote the management of research funding,to ensure the use of research funding efficiency,improve audit efficiency and effectiveness.This paper adopts various research methods of literature analysis method,questionnaire survey method,case analysis method.Based on the research literatures at home and abroad,this paper expounds the functions of internal audit and the main characteristic of risk-oriented audit,etc.We can learn that the characteristics of the risk-oriented audit advantage and the development of scientific research in colleges and universities internal audit corresponds to the demand.The introduction of scientific research in colleges and universities internal audit is the inevitable trend and has practical significance.Then,through the internal audit,external audit goal and needed to pay attention to the risk in different to clarify scientific research funds of internal audit in colleges and universities exist in the specific use of risk-oriented audit particularity,should be combined with the characteristics of colleges and universities use the risk-oriented audit in colleges and universities scientific research funds audit process design framework of the internal audit activity.Finally,in order to use the framework of internal audit in A university on the longitudinal research funding for case analysis,through the analysis of the entire audit process to reflect the specific application of the risk oriented audit mode in the internal audit in A university’s longitudinal research funding.