The Research About The Effectiveness Audit Risk Of University

With the development of the socialist market economy and the China's deepening reform of the education system, the size of the university has gradually expanded. With the increasing input of state and local governments to institutions of higher learning, colleges and universities now raise funds through various channels and gradually forming a pattern and the increasing number and complexity of economic activities which college and universities have participated in means the importance of carrying out effective audits is generally accepted. A benefit audit will be the main task of a university's main audit.However, the effective audit in colleges and universities get its great opportunity for development and it also faces serious challenges, particularly in the funds that have infiltrated into all aspects of university management, financing for the resulting risks, investment risks, operational risks. This audit of the effective work of colleges and universities has brought new requirements, increased the risk control and made management more difficult. Therefore, we actively explore college-effective audit procedures and methods. At the same time, we must pay attention to the issue of effectiveness of audit risk. Audit risk must be effective as an important component included in the scope of work to strengthen the risk assessment and control studies.In this paper, performance audit, performance audit risks, and benefits of risk management audit to examine the relationship between the main line, through the performance audit and audit risk-related research literature synthesis, design research methods and content of this arrangement. First of all, this article discusses the benefits for the university to start the audit of the status and characteristics, pointing out that characters in benefit audit risk characteristics and manifestations followed by colleges and universities.With the SWOT analysis, the causes of efficiency audit risk analysis will be divided into college-effective audit risk for internal risk and external risks. Secondly, the previous text to build colleges and universities on the basis of performance audit risk evaluation index system of benefits for colleges and universities to identify audit risk, focusing on the fuzzy comprehensive evaluation method, and effectiveness of the audit risk assessment in colleges and universities; Finally, for the effectiveness of audit risk control and prevention, this article will put forward a number of specific strategies and measures.