| With the continuous improvement of the market economic system and the continuous development of the knowledge economy,the secondary vocational education in China has ushered in a period of rapid development.From the rate of growth of capital investment in secondary vocational education,we can see that our country attach much importance to secondary vocational school education.With the support of the construction funds,the teaching facilities in secondary vocational schools are constantly updated,the total fixed assets increase several times over,the teaching conditions are optimized,and the campus environment is improved.However,due to the complexity of the income and expenditure,some disadvantages of internal control in vocational schools are also gradually exposed.For example,revenue and expenditure management is not standardized.Budgeting is not scientific,the problems of lacking of supervision on procurement activities,heavy debt burden and poor risk awareness,the concept behind the old management method also exist.These problems not only seriously restrict the further development of the schools,but also lead to some corruption and other criminals,damaging the interests the country and secondary vocational schools.Therefore,secondary vocational schools need to strengthen internal audit,supervision and evaluation to the more and more diversified economic activities,to assist the school management,improve the efficiency of school management,and create a healthy development environment of secondary vocational school.As for internal audit,experts in related fields home and abroad have done some research on it and have made some achievements,which makes internal audit improve the organization operation to a certain extent,helps the organization to achieve its goal.But throughout the relevant literature,we can see that today’s internal audit research is basically for the enterprise groups and institutions for higher learning,few people put the research object in the fast-developing secondary vocational schools.Due to the lack of internal audit or internal audit function is difficult to fully play,the development of secondary vocational schools is affected to a certain extent.Though Anhui ZW Vocational Schools have carried out internal audit in some projects and achieved certain results,there is certain internal audit basis in the same area,the development of school internal audit system can still not adapt to the growing risks of the schools.Many kinds of problems emerge in an endless stream.Therefore,this paper takes ZW vocational school as an example,and studies its internal audit in order to help the school internalaudit found out problems and improve them.At the same time,the paper summarizes the internal audit work of ZW secondary vocational school,and can optimize the internal audit system of secondary vocational school,which can provide reference for other vocational schools.This paper studies the internal audit of ZW vocational school based on the basic theory of internal audit,combining practical research methods.Firstly,on the basis of the analysis of the background,this paper discusses the purpose and significance of the research on the internal audit of secondary vocational school.On the basis of the relevant literature home and abroad,the concept of internal audit and the meanings of internal audit to secondary vocational schools are described,and the related internal audit in the secondary vocational schools is analyzed.Secondly,taking ZW vocational school as an example,this paper describes audit present situations such as the institutions,audit contents and audit process of the internal audit in ZW vocational schools,and finds out various problems in the establishment of audit institutions,audit contents and audit process through analysis.To solve these problems,this paper analyzes and digs out the causes of these problems,namely insufficient cognition,unscientific organizations,imperfect audit system,lack of internal audit quality control system and information of internal audit methods ect.Therefore,ZW secondary vocational school needs a series of countermeasures to solve the problems in the case.This paper puts forward that popularizing internal audit knowledge in ZW secondary vocational schools and improving the importance of internal audit are the premise.Besides,enhancing the independence of internal audit is the basis by reconstructing internal audit institutions and equipping with sophisticated auditors.After completing the above two items,it is necessary to establish and improve the new and old audit systems in order to optimize the internal audit procedures,support for key projects to track audit and performance audit,at the same time carry out the internal audit quality evaluation system,and improve the quality of audit.This study can not only improve the ZW vocational school system of internal audit and school management efficiency,and promote the healthy development of the school,but also has certain enlightenment significance to the follow-up research on the internal audit in secondary vocational school. |
