Research On The Ways To Realize The Transformation And Development Of The Internal Audit Of Universities In Anhui Province

In recent years,with the reform and development of higher education in our country,major changes have taken place in the internal and external environment of universities,and more funds have been invested in the construction of specialized disciplines,teaching quality engineering projects,and various types of scientific research projects,and economic activities have become increasingly complex.Further strengthening the internal audit work is of great significance for strengthening the prevention and punishment system of corruption in colleges and universities,improving the use of educational research funds,improving the level of education,teaching and research in universities,and advancing the modernization of university governance systems and governance capabilities.However,judging from the current situation of internal audit development in universities,the development of internal auditing system,function orientation,business scope,responsibilities and authority,methods and other aspects can not meet the needs of the reform and development of college education.It is urgent to speed up the transformation and development of internal audit in colleges and universities.Based on this,this article is based on the status quo of the development of internal audit in universities in Anhui Province,and studies and explores the ways to achieve the transformation and development of internal audit in universities in order to contribute to the advancement of internal auditing in universities.This article first systematically reviews related research literature at home and abroad,and takes the theory of university governance,auditing "immune system" theory andfinancial responsibility theory as the theoretical basis.The use of literature research,telephone interviews,online surveys,and case studies to investigate and analyze the current state of internal audit in 50 universities in Anhui province,bringing together the lack of independence of internal audit institutions,narrow functions,and lack of authority;internal auditors The main problems are single structure,weak business capability,outdated auditing techniques,low degree of networkization,and analysis of the causes of the problems from both the external and internal environments.On this basis,the necessity and feasibility of accelerating the transformation and development of internal audit in universities in our province were defined.The objective of the transformation and development of internal audit in colleges and universities was defined,and the countermeasures and suggestions for promoting the transformation and development of internal audit in universities in our province were proposed.These mainly include: strengthen the independence of internal audit institutions;improve relevant systems and functional systems;broaden the scope of audits;improve the quality of internal audit teams;Finally,through the analysis of AHSF University's internal audit transformation and development,the author summarizes the experience and practice of internal audit transformation and draws some inspirations.