Research On Internal Audit Risk Management Of ZY Academy

Internal audit plays an important role in economic construction of our country.With the progress of market economy and the China's deepening reform of the education system,the scope and investment of universities increased.The higher education enters a rapid developing period.It not only made economic activities more complex,but also brought more questions and risks.In addition,the responsibility and risks of audit is also getting more and more obvious with the expectation of the people toward the internal audit.It is necessary to leverage internal audit to play the role of economic supervision,finding and correcting faults,finding and preventing risks and improving management efficiency and economic benefits.How to effectively prevent risks has become an important and urgent task facing universities need survived and developed.Based on the theory of internal audit and risk management,this paper makes a systematic study on the internal audit risk management of ZY academy.The methods of study include theoretical study and practical analysis,qualitative analysis and quantitative analysis.Combined with the status of the internal audit of ZY academy,it makes a comprehensive summary and profound analysis of the problems and causes of internal audit management.It analyzes the strengths,weaknesses,opportunities and threats of ZY academy's internal audit by SWOT analysis.From the internal and external two aspects,it identifies the internal audit risk factors of ZY academy.Based on the “audit risk = internal risk * external risk” as the risk management model,the paper selects five first level indicators and sixteen indicators of the two level,and establishes the internal audit risk evaluation index system.Fuzzy comprehensive evaluation method is used to evaluate the internal audit risk evaluation index system of ZY academy.The results show that the internal audit risk of ZY academy is at a high level,and of competence risk,technology risk and behavior risk is higher,and the management risk is threatened,and the social risk is less affected.In view of the evaluation results,the paper puts forward specific risk prevention measures from the aspects of competence risk?technology risk?behavior risk?management risk and social risk,ensuring the internal audit risk management of ZY academy continues to develop.