C Research On Internal Control Of Private Colleges And Universities

With the improvement of the market economy system and the increasing demand for higher education in society,private universities have become an indispensable part of higher education.However,despite the rapid development of private universities,there are still many deficiencies in internal control.The internal control system of universities consists of five elements,including a good internal control environment,a sound risk identification system,standardized control activities,smooth information communication,and authoritative supervision measures.Therefore,strengthening the internal control management of private universities is an important way to promote the healthy development of universities.This paper mainly relies on the COSO internal control framework and analyzes the internal control system of C private universities from five major elements: control environment,risk assessment,control activities,information and communication,and supervision.Firstly,by combining the 17 principles proposed by the COSO Committee and relevant research at home and abroad,a survey questionnaire was designed and distributed to the faculty and staff of C private universities.A detailed analysis was conducted on the current situation and the root causes of the problems were identified.The survey analysis results showed that there were problems in the internal control of C private universities,such as inadequate personnel selection,recruitment assessment and incentive mechanisms,failure to identify risks in a timely manner,and insufficient authority of the supervisory department.Then,based on the current situation of internal control in C private universities,analyze the reasons for the problems,and finally come up with feasible suggestions.I hope the paper can provide guidance on the internal control of C private universities.