Current Situation And Countermeasures Analysis On Internal Audit Of HPU University From The Perspective Of Immune System Theory

Internal audit system of college has developed for thirty years in China, but the internal audit ofcollege is still in the starting phase and uneven development. Although internal audit of college has beenstudied to some extent, the discussion for internal audit of college from the perspective of immune systemtheory is not enough. it has become an important problem to how to innovate internal audit of college fromthe perspective of immune system. At the same time, the internal audit of our country still can not meet theneeds because of the role orientation and abilities existence blemish.With the development of mass higher education in the recent years, structural reform of education isdeepening. Internal audit will play an important role in China’s higher education, especially in such aspectsas strengthen the supervision and management, ensure that economic activities being legal and effective,promote construction of a clean and honest administration, etc.In this paper, HPU university internal audit is chosen as the research object. From the perspective ofimmune system theory, this thesis has analyzed the present status of internal audit and the existingproblems deeply, explored the path of its innovation, proposed basic methods to improve and regulateinternal audit from the concept of audit, audit system, audit mechanisms, technologies and methods of audit,audit management, etc.Internal audit of HPU University has many problems such as out-of-date ideas, weak independency,disqualification of auditor and backward technology by way of investigation and analysis. The internalaudit must be corrected and improved in the field of audit institution setting, personnel composition, auditfunctions and management of internal audit for jumping development of its higher education. Under the guidance of the theory of audit immune system, in order to meet the needs of thedevelopment of higher education and strengthen the internal audit work, they must be taken measures asfollow:(1) establishing audit concept of the internal audit being the immune system, both supervisionand services and "Management+efficiency",(2) set up an audit committee in order to improve the internalaudit system of HPU University and to strengthen the internal audit’s independence,(3) building incentivemechanism and restriction mechanism of internal audit,(4) strengthening the modernization constructionof internal audit’s technology and method,(5) improving audit management in the filed of organization,plan and operations,(6) Strengthening internal audit’s team construction.It has an important and practical value to study on the current situation and countermeasures ofinternal audit of HPU university from the perspective of immune system theory for accelerating thetransformation of HPU university’s internal audit, give a better place to the functions of its supervision andcontrol, optimize the allocation of resources, preserve and increase the value of state property, promote ourhigher education continuous and healthy and rapid development.