The Research On Internal Audit Pattern Within Colleges And Universities

Directed by the theory of entrusted economic obligation, the audit work within colleges and universities has obtained great achievements. However, as the economic pattern which is dominated by the national appropriated funds and supported by educational outlay through various channels has been established, the current audit system and development structure are no longer suitable for the development of the economic growth. As a consequence, problems like the lack of independence with audit institutions, the failure of active exercise in audit outcome and the inability for the content of audit to adapt itself to the overall developing needs have emerged.The core solution for the internal problems of audit within colleges and universities is to construct a brand-new inner audit pattern under contract economy theory and to revolutionize factors in the aspect of mechanism that hamper the development of internal audit. The following should be done:To optimize the leading system of the internal audit; to establish audit committee system under the leadership of the party committee; to set up independent audit structures under the audit committee so that the independent work of internal audit can be done and the function of internal audit can be exerted.To optimize the content of the internal audit within colleges and universities, the traditional audit of financial revenue and expenditure has to be changed towards effectiveness audit. To optimize the methods of the internal audit within colleges and universities, the effective risk management system should be promoted to build up within colleges and universities by developing risk management audit and enhancing audit efficiency. To optimize the quality control of the internal audit within colleges and universities, the position of internal audit must be consolidated, the risk be reduced and the level exalted.