Research On The Coordination Of Internal Audit And Discipline Inspection And Supervision In Universities

With the development of higher education in China,under the realistic background of multiple sources of funds,the expansion of autonomy in running schools and the marketization of economic activities,higher requirements have been put forward for the supervision and management system of colleges and universities;at the same time,all levels of the country pay more attention to the internal audit work,and the internal audit system has been continuously improved.However,the lack of attention to the internal audit work,the weakness of the audit team,the backwardness of the audit means,and the lack of rigidity of the audit results affect the effective play of the role of internal audit.As a subsystem of the university governance system,internal audit plays an important role in the whole supervision system.The effective play of its role can not be separated from the effective cooperation of other subsystems.Audit supervision and discipline inspection supervision are typical representatives who use power to restrict power.Their duties are similar,objects are similar,and complement each other.They play an extremely important role in the whole supervision system.The major of internal audit supervision and discipline inspection supervision The rigidity of supervision can form complementary advantages.Taking 35 universities in A province as the object,this paper analyzes the current situation of internal audit and coordination with discipline inspection and supervision by means of SWOT analysis,questionnaire survey and data access.It points out that the internal audit in Colleges and universities has unbalanced system and mechanism,insufficient collaborative motivation,single management mode,loose collaborative structure,insufficient main body energy,ineffective collaborative execution,backward supervision technology and low collaborative efficiency,and so on..Based on the theory of coordination,the theory of entrusted responsibility and the theory of audit immune system,this paper puts forward the cooperative countermeasures of internal audit and discipline inspection and supervision in Colleges and universities from the perspective of overall coordination and execution coordination.The first is to straighten out the system and mechanism,eliminate the obstruction factors in the top-level design level,increase the system supply,and implement the responsibility and task of supervision and coordination;the second is to introduce new management concepts,enhance the adaptability of management mode,optimize the performance appraisal system,and highlight the guidance of collaborative supervision;the third is to strengthen the team building,enhance the supervision ability of collaborative subjects,guarantee the collaborative resources and improve the supervision efficiency The fourth is to build an information platform,improve the supervision tool system,improve the supervision technology,and strengthen the collaborative implementation.Through the overall coordination and implementation coordination of internal audit and discipline inspection and supervision,it is conducive to enhance the system rigidity of audit supervision,promote the maximization of audit effect,break the boundary barriers between each other within the corruption governance system,realize professional complementarity,information sharing,optimize resource allocation,and effectively save the cost of corruption governance.