Internal Audit Case Study Of SYYK Universities’ Scientific Research Funds

Nowadays,the sustainable and healthy development of universities is increasingly depends on internal audit.In addition to its basic oversight functions,internal audit is also crucial to the internal control and decision-making aspects of universities,and its service function is constantly being strengthened.Since the reform and opening up,our country’s comprehensive strength has been continuously improved,the party and the government have paid more and more attention to the scientific research work on colleges and universities,scientific research funds invested in colleges and universities have increased every year and the scientific research projects undertaken by colleges and universities have continued to increase.At the same time,in the audit,it was found that many colleges and universities have weak management awareness,imperfect internal control system,irregular revenue and expenditure,and various violations of discipline in the management and the use of scientific research funds.Some scientific researchers have misbehaved academically,appropriated scientific research funds for themselves,and even embarked on the road of violating the law and committing crimes.The problem of inadequate supervision of scientific research funds is becoming increasingly serious,scientific research funds have become the hardest hit areas where corruption in colleges and universities is prone to occur frequently,Serious waste of scientific research funds and resources,to universities and even the country to bring certain economic losses and the internal audit departments in colleges and universities have not fulfilled their due duties and played their role in the management of scientific research funds,which is not conducive to the management of scientific research funds.Therefore,how to carry out the internal audit of scientific research funds and improve the internal audit ability of scientific research funds has attracted more and more attention by scholars and auditors.The study of this problem has certain theoretical significance and important practical significance.Our paper Based on risk-oriented auditing theory and performance auditing theory,and combined with the characteristics of university research fund audit,conducts a study on the internal audit of SYYK University’s research funding.First is the introduction,which includes the research background and significance,the review of relevant research at home and abroad,the research content and methods,and the innovation points of the paper.Second,on the basis of a brief introduction to the management of SYYK University and scientific research funds,the specific implementation of the internal audit of SYYK University’s scientific research funds is analyzed in detail.Then,combined with the relevant theories,the problems and reasons for the internal audit of SYYK University’s scientific research funds were analyzed.It was found that there were mainly problems such as limited audit resources,Internal audits lack full-process follow-up audits,internal audit did not pay attention to performance audit and audit results were not effectively utilized.Finally,the countermeasure,which draws conclusions through this case study: From the aspects of internal audit strength construction,audit scope,performance evaluation standard system construction and audit result publicity,corresponding countermeasures are proposed to improve the internal audit of scientific research funds,thereby enhancing the management ability of scientific research funds and providing strong support for the development of scientific research undertakings.It is hoped that government departments and universities will pay great attention to the internal audit of scientific research funds,strengthen the construction of relevant laws and regulations,improve the internal audit system,and give full play to the role of internal audit.