Research On The Setting-up Of Internal Auditing Institution In College And University

The implementation of the "Internal control norms of administrative institutions",requested since January 1,2014 by the Ministry of Finance,has created a clear and authoritative legal environment for internal control of our administrative institutions,at the same time guided and supervised themselves to establish the internal control system.The new "Internal control norms of institutions" clearly stated that institutions should separately set an internal control function department or determine the lead department of internal control,which is responsible for organizing and coordinating internal control.In the environment of institution internal control,the current specifically aim at the statistical research on internal audit for colleges and universities is relatively rare.In this paper,the investigations and study of colleges and universities with the qualification of college entrance examination in the past two years 2014 and 2015 found that the new norms lack the strong binding to the setting of internal audit institution in colleges and universities in Guangxi,and still some problems exist in the internal audit institutions,such as the lack of independence,the lack of authority and so on.The reason is mainly that the school management does not pay enough attention to the "internal control norms of administrative institutions",lack the comprehensive understanding of internal audit,lack the specific implementation guidance,lack the internal audit resources and so on.This paper targets to the solutions to improvement measures of the internal audit institutions in Guangxi colleges and universities from the aspect that how to improve the awareness of new norms,strengthening the implementation of system,how to solve the problem of internal resources allocated in colleges and universities and setting up relatively independent internal audit institutions.