Based On The Perspective Of Internal Control Of Internal Audit In Colleges And Universities Process Optimization Research

China’s internal audit in universities, is the key component of our country’shigher education management system and internal control, but also is an importantguarantee for the rapid development of our country’s higher education. On the otherhand, the development of higher education asks to strengthen the internal audit work,to work better in reinforcing the ability of the education system to withstand risks, andpromoting the management level and making the education goal realize smoothly. Inrecent years, with the rapid development of modern society and the gradual deepeningof education reform in universities, the increasingly complicated internal and externalenvironment makes the risks of realizing education goals higher and higher, which hasput forward higher and newer requirements for internal audit of China’s universities.In the new situation, how to improve the level of the work, according to the needs ofthe development of universities how to transform, becomes the problems of internalaudit department in universities to be solved urgently.The audit process is the specific links and steps of the internal audit, and a bridgeby which internal audit department effectively fulfill its functions. The core part ofenhancing the internal audit work is to optimize and improve the audit process. Aspart of the internal control, the direct goal of internal audit is to evaluate the integrityand effectiveness of internal control. So optimizing the audit process should focus oninternal control throughout the various stages of optimization for the entire auditprocess, so as to make audit object more targeted, the audit process more efficient, thepurpose of the audit more clearly, the audit function even more apparently immune.Finally, it can enhance the university’s internal audit level, play better roles and exertbetter functions of internal audit, and escort the healthy, rapid and sustainabledevelopment of the career of higher education.The idea of this study is: taking the development of internal controls working onthe university internal audit work as the research background, on the basis of literatureresearch, against the status of the college internal audit process and its problems,putting forward the research proposition that improving internal audit process inuniversities based on the internal control perspective. By using the network datacollection and comparative analysis such forms of standardize research methods,through the analysis of the internal control-oriented internal audit processcharacteristics, building the internal control perspective-based internal audit processin universities, and proposing ways to achieving internal audit process improvement in universities, in order to provide theoretical guidance for internal audit work ofChina’s universities to further give full play to audit functions. Finally, we applies themethod of case analysis to verify the applicability and effectiveness of the universityinternal audit optimization process based on the internal control perspective.