Research On Internal Control Risk Assessment Of Inner Mongolia K University

At the beginning of the 14 th five year plan,China’s development has entered a new journey.Whether from the perspective of the new normal situation of the economy or the long-term development of modernization in the future,all sectors of society are required to pay full attention to high-quality development.As a talent training base required by all sectors of society,colleges and universities are an important guarantee for the full realization of modernization in China.Comprehensively Strengthening the construction of internal control of colleges and universities to improve their high-quality development has become one of the social hotspots.With the continuous implementation of educational reform in Colleges and universities,the cause of education in Colleges and universities has developed rapidly.At the same time,various internal control risks have emerged.As both senior managers and grass-roots employees lack a certain understanding of the importance and necessity of internal control,there are some difficulties in the construction of internal control in Colleges and universities.In order to effectively prevent and resolve risks,curb corruption,clarify the division of job responsibilities,strengthen internal control management,promote the rapid development of various economic businesses in Colleges and universities,improve the management level and service ability of colleges and universities on a large scale,and finally achieve the goal of high-quality development,the improvement of internal control and the construction of risk control in Colleges and universities are particularly important.Taking Inner Mongolia K University as the research object,this paper evaluates the risks existing in its internal control,studies and grasps the internal control methods of colleges and universities through literature research,and systematically expounds the concepts and theories involved in the research,including internal control risk and its evaluation;Secondly,combined with COSO report,the risk list is established from the current situation of internal control management and risk analysis of K University;Further,on the basis of Delphi method,combined with fuzzy comprehensive evaluation method to screen the index factors,this paper constructs an internal control risk evaluation index system with internal environment,risk management,internal supervision,information and communication and control activities as the index level;Finally,the combination of analytic hierarchy process and entropy weight method is used to weight,and the evaluation score is obtained by processing the data with the help of MATLAB programming software.After comprehensive analysis,the internal control level of Inner Mongolia K university is above the medium level.However,there are still some problems,such as weak internal supervision system,lack of evaluation and feedback mechanism,poor dynamic management ability,lack of professionals and so on.This paper puts forward opinions and suggestions on improving its own organizational structure,governance and supervision institutions,strengthening the construction of human resources within the organization,building and improving the information and exchange system,and comprehensively introducing professionals to build the scale of professional team,so as to promote it to maintain its own advantages and achieve sustainable and stable development in the increasingly fierce domestic and international competition.