Research On The Application Of Modern Risk-oriented Audit In Internal Economic Responsibility Audit Of K University

With the development of higher education,colleges and universities have taken on the characteristics of expanding scale,complicating internal management and diversifying sources of funds.Economic responsibility of expanding the range of puts forward new requirements to the university internal management,internal audit is the main contents of economic responsibility audit in colleges and universities,the purpose is to evaluate the situation of the leading personnel to perform economic responsibility,the activity of audit object in tenure financial revenues and expenditures of authenticity,legitimacy and profitability,supervision and inspection and evaluation of economic activities.Developed in our country of economic responsibility audit,economic responsibility audit of a series of laws and regulations,such as the Chinese internal audit association issued "the internal audit practice guidelines no.4-internal audit of colleges and universities guide" and "internal audit practice guidelines for 5-enterprise economic responsibility audit guidelines,the principle and requirement of economic responsibility audit,provide the policy basis for economic responsibility audit work.The regulations on internal audit work promulgated and implemented by the national audit office in 2018 stipulates the statutory responsibilities of internal audit institutions and sets higher legal requirements for economic responsibility audit of colleges and universities.However,internal audit work in colleges and universities in China started late,single audit method,audit pattern backwardness,the audit independence is not strong,audit work planning is not strong,the lack of audit information disclosure is not enough,the audit personnel and professional ability is not strong,lack of consciousness of risk prevention and other issues,will lead to the risk of internal audit in colleges and universities.Therefore,it is necessary for colleges and universities to take risk as an important consideration when carrying out economic responsibility audit.Firstly,this paper analyzes the research background and significance of economic responsibility audit in colleges and universities from a macro perspective.After studying relevant theories of domestic and foreign scholars,this paper has gained a certain understanding of the development status of economic responsibility audit in colleges and universities.Secondly,according to the relevant theories of the predecessors on risk-oriented audit and economic responsibility audit in colleges and universities,the necessity,possibility,advantages and difficulties of the combination of the two are analyzed and sorted out.Thirdly,taking K university as the research object,this paper introduces the basic situation of K university and the implementation of the economic responsibility audit of the person in charge of KS department,and finds out the existing problems in the economic responsibility audit of K university.Finally,the corresponding optimization countermeasures are proposed.It is hoped that this study can provide useful reference for improving the methods and procedures of internal economic responsibility audit and improving the internal management of colleges and universities.