Design And Implementation Of Internal Audit Information System Of Colleges And Universities

In recent years,the role of Internal Auditing work of university has become more and more prominent in the internally governing schools,preventing and controlling economic activity risk and the risk of incorrupt government,and the higher efficiency and effectiveness of the internal audit work have been put forward.It is important to develop an auditing information system which is easy to operate and suitable for the internal auditing of universities.It can replace the traditional manual auditing method,which has significant meaning for improving the management level,innovating the internal audit management idea and controlling the auditing risk.This paper take a university administrated by the Ministry of Education as an example,proceeding from the actual work of internal audit,through analyzing the actual situation this paper proposed that the information system of internal audit in universities should blend extendable management means and tools which can satisfy the requirement of extendable,convenient,data sharing,safe and reliable.In this paper,we introduce the key technology which include J2 EE frame,data integration technology and dualistic workflow,and use these technologies to realize system functions.Based on the actual audit business process,using the dualistic workflow,we establish the corresponding workflow relation and business model and realize the audit business pursuit disposal through activate specific audit issues.We realize business process control,access control,user level control,satisfy user's habits,improve the usability of the system by using visually configure the worksheet.By using the technology of dynamic forms to modularize package for common data table.System can automatic modify the information of form structure when users adjust process or data form.Also this can reduce system dependence on software developers and improve system expandability.Through the data integration technology we can realize the data sharing between business systems in universities.Through the study of the audit information system in universities,we verified the feasibility of dualistic workflow and built a flexible,scalable,and easy-to-maintained internal audit information system for providing convenient to the internal auditing institutions and auditors.Through summarization,this paper puts forward some suggestions and ideas to the auditing information construction in universities which needs to be further perfected.