Construction Of Evaluation Methods And Internal Control Index System For A University

The Ministry of finance issued a number of documents after the Internal control regulations of administrative institutions,and improved the internal control of institutions and standard requirements constantly.Nowadays,the construction of internal control has entered a compulsory stage in our country.And since the end of 2016,we have made a preliminary self-evaluation of the construction of internal control.According to the internal control evaluation model of universities,the internal control self-evaluation and external evaluation of the supervision department will help the units find their own management defects and shortcomings with the help of the self-imposed pressure and self-improvement mechanism.Then improve the internal control system and strengthen the management.The research mainly studies the methods of internal control evaluation in A university by combing the rules and regulations of the university,then understand the main business process of the university,and visiting various functional departments in the field,communicating the key problems in the construction of internal control,and understanding the internal control framework and internal control construction of the University.On this basis,the key indexes of internal control are combed with the Internal control norms of administrative institutions(trial)and the basic evaluation index scale of internal control of administrative institutions,and the indexes of internal control evaluation are determined.As a reference,the important degree of each index in the system is assigned,and the internal control evaluation index is finally formed.Through the analysis of the indexes in the internal control system,this paper provides a method for the internal control evaluation of A university,which makes the index design and evaluation standard more consistent with the actual situation of the university,and makes an evaluation on the internal control of the A university with the help of this method in the evaluation cycle.Based on the evaluation results,the research analyzes the existing problems in the internal control construction of A university,and puts forward the corresponding improvement strategies aiming at the weak links in the construction of internal control,so as to achieve the purpose of improving the internal control system by evaluating and improving the internal control system.Finally,the shortcomings of the method in practical application and the problems that should be paid attention to in the future popularization and application are summarized,and some suggestions are provided for the popularization of internal control evaluation method.