Research On Internal Control Evaluation Of TU University

In recent years,with the exposure of many corruption incidents in Colleges and universities,the social impact of colleges and universities has been greatly damaged,to a certain extent,it also endangers the interests of the state and the government.It is undoubtedly urgent to strengthen the construction of internal control and avoid the risk of internal control.In China,the relevant policies and regulations of internal control evaluation of administrative institutions started late.In 2012,the relevant departments of the State Council promulgated a series of normative systems,such as "Standards for Internal Control of Administrative Institutions(Trial Implementation)" and "Financial Rules of Administrative Institutions",which made up for the lack of internal control in administrative institutions,but it is still slightly weak in risk management.In 2016,COSO of the United States made the first significant improvement on the Enterprise Risk Management-Integration Framework submitted in 2004.In 2017,the revised version of the Enterprise Risk Management Framework(ERM Framework)was released.The 2017 edition is streamlined on the basis of the 2016 edition.Its function is to introduce the "potent agent" of risk management into enterprise management and internal control of administrative institutions.Based on this,this paper chooses TU University,a high-level teaching and research university built by the central and local governments,to analyze and study its internal control evaluation.According to excavating the weak links in risk management and control of internal control in TU University,this paper puts forward optimization suggestions,and also provides some reference for other universities to carry out internal control evaluation.This paper first introduces the research background and significance.By summarizing and combing the internal control evaluation,the internal control evaluation of administrative institutions and the ERM framework theory of domestic and foreign scholars,this paper lays a theoretical foundation for the later evaluation process.On the premise of explaining the feasibility of applying ERM framework to the evaluation of internal control in TU University,this paper uses grounded theory to preliminarily construct the index system.Secondly,it perfects the evaluation system of internal control in TU University by comprehensive questionnaire survey and previous research experience.Then the weight of the index is determined by analytic hierarchy process,and the evaluation value of internal control of TU University is calculated by fuzzy comprehensive evaluation method.Finally,according to the results of internal control evaluation,the defects are found out and the safeguard measures are put forward,which provides theoretical guidance for the future risk management of TU University.Through field research,interviews,questionnaires and other measures,this paper deeply analyzed the current situation of TU University's internal control evaluation unit level and business level,such as imperfect system construction,incomplete implementation of performance appraisal and so on.The internal control evaluation system of TU University is established from both theoretical and practical perspectives.The conclusion of this paper not only helps to improve the evaluation of internal control in TU University,but also provides a reference for the management of internal control in other universities.