Research On Internal Audit Work Of J University

In recent years,with the increasing investment of our government in higher education,not only the scale of universities is expanding,but also the process of university construction is accelerating.All these are manifested in the rapid expansion of school expenses,and the expansion of school expenses indicates that the risks and challenges faced by universities are also increasing.Under this circumstance,the significance of strategic planning,strengthening organizational governance,improving institutional system and upgrading management level of universities is particularly significant.For the above work,a professional and efficient internal audit organization can play a substantial role in helping to carry out the work.However,given the late start and short development time of internal audit in China’s universities,it is a question worth considering whether the internal audit organization of universities can achieve the role of assistance effectively enough.J University is one of the thousands of universities in China,and its internal audit organization has been established for nearly 40 years since 1986(2022).If we examine the internal audit work of J university with the same questions,and analyze the development of its work,so as to find out the problems in the internal audit work of J university,and then propose countermeasures to solve the problems,it will not only directly promote the improvement of the effectiveness of the internal audit work of J university,but also have great significance for the improvement of the internal audit work of other universities.In view of this,this thesis selects J university as the research object,and starts from the field survey of the work of the audit office of J university to obtain valuable first-hand information and make analysis and judgment accordingly,so as to draw corresponding research conclusions.This thesis firstly defines the key terms and fully elaborates the relevant theories that lay the foundation of this research.On this basis,this thesis composes an overview of the internal audit work in J university based on the survey results obtained through field observation,data collection,information aggregation,and interviews with parties,and provides a systematic and comprehensive elaboration in the thesis.On this basis,this thesis provides an in-depth analysis and judgment of the survey results,and then points out various problems that exist at the awareness level and implementation level,respectively,that affect the full play of the role of internal auditing in J university.Through the in-depth analysis around the problems,the thesis draws conclusions on the causes of the problems and classifies them into external and internal causes.Finally,the thesis emphasizes that the audit office should start from internal causes to solve its own problems,and proposes countermeasures on how to start to solve its own problems in terms of awareness at the decision-making level,comprehensive quality of internal audit personnel,internal audit system construction and information construction.