Case Study On Internal Audit Of Infrastructure Projects In K College

At present,multiple schools have been expanding participation in diverse social economic activities,compared to the previous,colleges bear more and more social functions,and the internal management activities in universities are increasingly diversified and complicated,which makes the internal audit work face more challenges and shoulder a heavier mission.At present,the development of internal audit in Colleges and universities has achieved some achievements in terms of finance,engineering and research project,but it still can not meet the urgent needs of university management.Especially in the field of engineering management,such factors as strong professionalism and large amount of funds directly lead to the complexity of internal audit.This paper focuses on the internal audit of capital construction projects in Colleges and universities,based on clarifying the connotation and characteristics of internal audit,construction engineering contents and methods,in the form of case analysis.The internal audit content of the case University in each stage of the internal audit project in the concrete infrastructure project is deeply analyzed,and the audit process of the construction project has been established in the case University.The results of the internal audit of infrastructure projects are presented with data,and the analysis focuses on the existing problems and suggestions of the internal audit in the case of the case of university infrastructure projects,aiming at providing a reference for the internal audit of the infrastructure projects in China.In this paper,through the analysis of the case,we summarize four existing problems: one is the existence of cross positioning fuzzy functions lead to the audit and management of internal audit of construction projects in universities;two is the audit resources to deal with the increasingly complex audit requirements;three is difficult to guarantee the audit environment is not perfect reliability of audit evidence;the four is the use of audit results insufficiency.In view of the above problems,this paper puts forward four countermeasures: first,establishing an internal audit organizational structure directly led by the party organization and the school board,and strengthen the consciousness of independent auditors;secondly,establishing the classification management system of auditors to strengthen professional ability,at the same time,perfecting the audit information;thirdly,we should establish audit information sharing platform,sharing information and data audit mode the results of the audit,strengthen the application of off-site audit work,and solve the environmental audit dilemma;finally,emphasizing the internal audit results in the use of a comprehensive analysis of the assessment personnel,increase the audit report and audit results announcement transparency,fully mobilize the spillover effect of audit,perfect the close loop of audit.