Research On Internal Control In Colleges And Universities

The economic criminal cases caused by the faultiness in the internal control of colleges and universities occurred frequently, which caused the great economic losses and affected the reputation of colleges and universities greatly. Therefore, in this paper the internal control of our colleges and universities is studied by using the method of combining theoretical research and case study in order to improve the internal control,to protect assets and to improve the comprehensive strength of colleges and universities.The development of the internal control theory was introduced and the status of internal control of colleges and universities was analyzed combining with their characteristics first. Then the underlying reason why currently the internal control of our colleges and universities is out of control is the absence of the owner and the major stakeholders was pointed out.The main content of the internal control system of our colleges and universities was designed in this paper, including the objectives, the principles and the main points, etc. The basis of the design work was put forward, based on the COSO report and our internal control standard elements. The strengthening of external audit was emphasized particularly, and the functions of the national audit agencies and accounting firms were valued.Positive analysis was used in this paper. One of state-owned colleges and universities was chosen to research its internal control as an example.The status of the university was analyzed based on the above-mentioned projection. Countermeasures and suggestions were put forward.Specially,the business processes were designed and improved according to the actual situation of the university in this part for the purpose of providing assistance to establish and perfect the internal control of our colleges and universities.