Study On Internal Audit Of Water And Electricity Management In Colleges

In recent years,with the rapid development of higher education in China and the deepening of comprehensive reform,the scale of running a university is gradually expanding and the quality of running a university is greatly improved.Meanwhile,the internal business activities are becoming more and more diversified and complicated.The internal audit of a university should fully meet the management requirements,to extend the scope and content of the audit,and to cover all the business and management activities of the university.The mode of internal audit changes from single financial revenue and expenditure audit to comprehensive management audit.Water and electricity management is an important content of logistics management in colleges and universities.The operation and development of colleges and universities can not be separated from the normal supply of water and electricity.However,with the continuous growth of terminal energy demand in China,the energy problem has become an important factor restricting the social and economic development.As an important part of economic activities in China,colleges and universities need to play a leading and exemplary role and actively assume the social responsibility of saving energy and reducing consumption.Continuously strengthen and improve the internal audit of water and electricity management in Colleges and universities,just in line with this development trend,improve the current situation of water and electricity management from the perspective of internal audit,help schools to reasonably use water and electricity,reduce energy consumption,and improve energy utilization efficiency,which plays an important role in promoting the overall construction of higher education and the sustainable development of society.This paper mainly uses the case analysis method,based on the theory of internal audit,expounds the related concepts of water and electricity management and internal audit,and analyzes the contents and characteristics of internal audit in colleges and universities.Next,it takes X University as the research object,introduces the basic situation and internal audit overview of X University,and combs and reviews the implementation of the internal audit project of water and electricity management in X University.Then it analyzes the main problems existing in the process of carrying out the audit project in X University,and analyzes the causes of the lack of audit in depth.Finally,it puts forward the targeted countermeasures and suggestions from the five aspects of improving the cognitive level,improving the system construction,strengthening the internal audit force,innovating the audit mode and means,and strengthening the application of audit results,hoping to provide useful reference for X University and other universities to improve the internal audit of water and electricity management.