Study On Internal Audit Of Higher Education

As China's rapid economic development, higher education, then the cause of vigorous development, internal audit in the development of higher education is playing an increasingly important role. Particularly in schools increased autonomy, the scale of enrollment, increase financial input, the substantial increase in infrastructure investment situation, the internal audit in strengthening economic supervision to ensure that schools legitimate economic activities, effective and improve the scientific management of the school level, when good The leadership of the General Staff, such as strengthening the party style and clean government's role is becoming increasingly prominent. But we should also be soberly aware that China's colleges and universities in the current management, internal audit work is often placed on the important position. University of economic corruption cases in recent years frequent, the number of people involved with the amount of money involved and showed upward momentum. Perspective behind this phenomenon, in addition to pursue criminals factors, the University internal audit lag problem can not be ignored. Faced with new problems and new situations, institutions of higher learning should update their concepts, and effectively strengthen the internal audit work. This paper on the subject of discussion, outlined the internal audit of several basic concepts, reviewed the internal audit institutions of higher learning in China's development process, the institutions of higher learning on the internal audit function and contents of the resident survey in Jinan City, Shandong Province The 25 institutions of higher learning the status of internal audit, review and analysis of the internal audit institutions of higher learning in the work of some of the problems. At present the internal audit institutions of higher learning institutions unreasonable, unable to maintain the relative independence of the internal audit management is not in place, the audit staff strength of less than, the overall quality of staff is not high, rules and regulations is inadequate and unsatisfactory work performance and audit means less , In particular the internal control system are not subject to assessment, economic responsibility auditing lack of audit evaluation criteria, infrastructure repair projects did not fully carry out the audit to track such issues is very conspicuous. In light of these problems the author made a number of measures to solve these problems, in order to better play the internal audit function and role of higher education is to promote the healthy and rapid and sustainable development.