Research On The Internal Audit Rectification In Universities

With the increase of the state’s investment in higher education institutions,colleges and universities in China within the school is not standard,leader violations,the scientific research fund management chaotic problems emerge in endlessly.The problems are similar,and after the audit found always existence of the "repeat offenders repeatedly changed,repeated modification repeated offenders" phenomenon,the education in our country enterprise to bring huge losses,internal audit of colleges and universities value-added goal not well implemented.At present,scholars have little research on the reform of internal audit in colleges and universities.Most of the existing research results from the actual audit staff in their daily audit work experience,scattered and superficial,there is no research involving the systematic theory of the deeper.In recent years,governments at all levels and the degree is higher and higher to the attention of the audit authority department.The State Council and the provincial people’s government and the audit department from the ministry of education,department of education,government departments have issued the relevant advice to strengthen audit work,it is worth mentioning that the views of the governments at all levels and departments in all of the audit work carried out special rectification that reflects the importance of audit the rectification work,but also reflects the government organs at all levels to pay attention to the audit rectification work.Under this background,the internal audit work and audit rectification work in colleges and universities to carry out more evidence,obtain audit resources will also be more convenient,laid the foundation to realize the goal of value added for the rectification of internal audit in universities.This paper is based on the accountability system,value chain theory and audit"immune system theory" theory.Firstly this article analyzes the framework of internal audit in colleges and universities,puts forward the audit corrective to ensure the implementation of internal audit in colleges and universities value appreciation plays an important role..Then based on the investigation and study for the Zhejiang and Shanghai area of the internal audit activity related data,analyzes the internal work of colleges and universities and analyzes colleges and universities internal audit improvement status.In analysis and existing problems of current status of the audit corrective measures on the basis of the summary,this article from the deepening audit corrective responsibility,to carry out the audit corrective information disclosure,strengthening the audit improvement follow-up inspection,to strengthen the auditing department of management these four aspects proposed the countermeasures respectively.Finally,taking the Z University as an example,on the basis of analyzing the present situation of the internal audit of Z University,the paper puts forward some countermeasures to solve the problems of Z internal audit.The ultimate goal of this paper is to put forward the optimization countermeasures of internal audit,to help colleges and universities to further implement the internal audit reform,improve economic efficiency,and ultimately make the internal audit of colleges and universities to achieve the goal of value added.