Discussions On The Internal Audit Of GT Museum

In recent years,the development of China's museum industry is rapidly.The number of museums has surged in the past few years.The number of museum collections,exhibitions held,and visitors have shown a trend of continuous growth.Accompanied by the development of the museum,there are various challenges for the management of contemporary museums.For a long time,museums have focused on the protection and utilization of cultural relics.Nevertheless,because of the diversity of income and expenditure,some shortcomings in the museum's internal control have been reveled,like irregular income and expenditure management,unscientific budget preparation,lack of supervision of procurement activities.Problems such as poor risk awareness have restricted the museum's further development.In order to improve the management level of museums,it is necessary for museums to improve the internal audit work,in order to deal with the more complex and diverse operating environment of museums and control the operational risks of museums.Domestic and foreign experts have made quite a few research achievements in the field of internal audit.However,most internal audit research literatures are usually focused on enterprises,there are relatively few theoretical achievements for public institutions,and few people pay attention to museums.GT Museum has launched internal audit on some projects and obtained initial achievements.However,on the whole,the development of museum internal audit still lags behind the development of museum industry for a long time,and there are many problems in the actual implementation of internal audit in museums.This paper takes the internal audit of GT Museum as the object of study.Through the discussion of specific cases,it finds out the problems existing in the internal audit of GT Museum and seeks for countermeasures for improvement.In the case study of GT Museum,the internal audit model of museum is improved in order to promote its application in the internal audit of museum industry.In this paper,literature research method and case analysis method are selected to discuss the internal audit of GT Museum.The concept and characteristic of a museum of internal audit,influence factors and the theoretical basis,based on the specific situation of the internal audit,GT museum is pointed out that the problems of the internal audit system,targeted analysis of the causes of the problems of internal audit,and on the basis of the profound cause of these problems,the improvement of the corresponding suggestions are given on GT museum of internal audit.The paper can be divided into six parts.In addition to the introduction of the first part and the conclusion of the last part,the second part to the fifth part respectively discusses the internal audit of museums from different sides,which is the key part of this research.The second part briefly expounds the theory of internal audit of museums,explains the meaning and function of internal audit,introduces the concept,characteristics and influencing factors of internal audit of museums,and summarizes it in combination with the classical theory.The third part is the GT museum situation and defects of internal audit work,this part introduces the basic situation of GT museum,internal audit institutions and personnel,explained the GT museum of internal audit work content and process,and sums up the main problems of the internal audit,mainly including restricted to the financial department,process execution does not reach the designated position,combine with the museum business,the low utilization rate is low,the timeliness is not strong.The fourth part is the analysis of the causes of the problems in the internal audit of GT Museum,which can be summarized into five aspects.The construction of internal audit system is not perfect,which is reflected in backward revision idea,imperfect system and partial clauses copied from other units.There was a lack of understanding of internal audit,including leadership misconceptions,poor risk awareness and lack of cooperation from business units.The defects of internal audit organization are mainly caused by lack of independence of audit institution,insufficient personnel capacity and lack of communication with external audit institution.The quality evaluation of internal audit is unreasonable,including the setting of indicators is not scientific,the discourse power is excessively concentrated,and the evaluation results are not utilized.Internal audit method is simple,reflected in the single backward method and the use of information means is weak.The fifth part is the Suggestions to improve the internal audit of GT museum.In view of the problems exposed by the internal audit of the museum,specific countermeasures are put forward.First,improve the system of museum internal audit,expand the scope of internal audit,improve the existing system and fill in the gaps in the system,and design the internal audit system based on the characteristics of museums.Second,to raise the level of awareness of internal audit throughout the museum,including increasing the attention of the leadership and the popularization of the whole organization,and strengthening the collaboration of business departments.Third,set up internal audit institutions and optimize the internal audit team,improve the level of independence of internal audit institutions,improve the appointment mechanism of internal audit personnel,strengthen the training of internal audit personnel,and actively utilize external experts.Fourth,improve internal audit quality evaluation,carry out internal audit quality inspection and evaluation work in an all-round way,reasonably set evaluation indexes,and strengthen the follow-up utilization of evaluation results.Fifth,we should improve the working methods and methods of internal audit,carry out the study of new technologies and methods,promote the informationization construction of internal audit,and select some projects for follow-up audit.