Research On Internal Auditing Risk Assessment And Control Of Schools Of Higher Education

Along with the unceasing development of our internal audit enterprise and gradual deepening of higher education reform, internal audit is playing a more and more important role in the development of higher education. Internal audit has already been an important aspect in the management of schools of higher education. And it's also an important link to expose the flaw in school management, to deepen management, and to enhance the efficiency and vigor in running a school. While the internal audit plays a role in the control and management of various kinds of organization, people aim higher at internal audit, correspondingly the audit responsibility is becoming heavier and heavier and the audit risk bigger and bigger. Nowadays some new characteristics appear in schools of higher education. The risk of internal audit in schools of higher education not only does exist, but it has the trend of enlarging. Thus, evaluating and controlling the internal audit of high-school efficiently now becomes an important topic in front of us.Firstly,the paper briefly introduced the background of the study and the practical implication of it. And based on some related theories domestic and abroad, the paper introduced in detail the content of the internal auditing in schools of higher education, and analyzed it on the basis of SWOT from the aspects of the advantages, disadvantages, opportunities and threats existing in the present internal auditing in schools of higher education. Secondly, by analyzing such aspects as capital, management, system, staff and environment, the reasons of the risks in internal auditing in schools of higher education and its evaluating index system has been constructed with the application of Fuzzy Comprehension Decision Method. Then, concrete strategies and measures to ward off and control the risks have been proposed. Finally, taking Heilongjiang University as the case, the paper made the evaluation by employing the model and method mentioned in the study, and the measures aiming at solving specific problems can be induced.