A Case Study On The Economic Responsibility Audit Of N University Under The Modern Risk Oriented Audit

At present,the scale of China’s colleges and universities continues to expand and develop rapidly,and the management of colleges and universities is also moving towards the direction of standardized development.However,with the prosperity of social economy,the economic activities of colleges and universities are increasing rapidly,leading cadres bear more and more important economic responsibility,and the pressure is also increasing.The frequent corruption cases of leading cadres in Colleges and universities not only bring harm to colleges but also to the country It has become a major economic loss.Therefore,in order to further reduce the losses to colleges and universities and the country,it is imperative to carry out the economic responsibility audit of colleges and universities.Since the birth of the economic responsibility audit,it has been accompanied by higher audit risk.The economic responsibility audit of colleges and universities often needs to have a clear understanding of all aspects of the management of colleges and universities.Therefore,both the account audit mode and the traditional risk oriented audit mode are becoming more and more inadequate.Therefore,the modern risk oriented audit is introduced into the economic responsibility audit of leading cadres in Colleges and universities It is not only very urgent,but also has a strong practical significance.Based on the theoretical knowledge of economic responsibility audit and modern risk oriented audit of leading cadres in colleges and universities,this paper introduces the specific cases of N University economic responsibility audit,analyzes the problems and causes in the audit process of the economic responsibility audit case,and puts forward the targeted suggestions for the audit of economic responsibility in N Universities under the modern risk-oriented theory,Finally,the paper expounds the Enlightenment of developing the audit of economic responsibility in Colleges and Universities under the guidance of modern risk.The problems in the process of economic responsibility audit in N universities are found in this paper: the audit objective lacks risk orientation,the audit plan is not perfect,the audit evidence is not obtained sufficiently and properly in the audit implementation stage;the internal control test is not sufficient,the contradiction between the audit report and the audit report in the end of the audit;and the follow-up audit is not carried out.The causes of the problems are: the management of N university departments is confused,which increases the difficulty of audit;the risk awareness of audit process implementation of auditors is insufficient;the allocation of economic responsibility to auditors is unreasonable,and the professional competence is insufficient;the audit method is single.According to the above analysis,the author puts forward some suggestions for establishing risk awareness,perfecting the audit process,optimizing audit effect summary,early warning risk,improving comprehensive quality and enhancing audit technology.Finally,the paper puts forward the Enlightenment of improving the audit of economic responsibility in colleges and universities under the modern risk-oriented audit: changing the audit concept,improving the quality of the audit of the economic responsibility of the university;standardizing the audit behavior,perfecting the audit mode of the economic responsibility of the University;enriching the audit methods,reducing the audit risk of the economic responsibility of the University;improving the comprehensive quality and improving the level of the audit of the economic responsibility of the University.