| With the rapid development of our country’s economy,infrastructure projects have become an important part of fixed assets,which is an important hardware condition to ensure the good operation of units and the successful realization of goals.In recent years,China’s education industry has continued to develop,the scale of investment in infrastructure projects has increased,and the risk of project construction has also increased.Infrastructure projects have been paid much attention as key audit targets.However,during the audit,it was found that the workflow of infrastructure projects was not standardized and bidding Collusion,waste of capital investment,insufficient supervision,and insufficient attention to final accounts are still widespread,leading to frequent cases of infrastructure corruption,poor engineering quality,and weak supervision and improvement effects.So what is the root cause of the problems in construction projects? What are the characteristics of specific industries? This paper attempts to use the perspective of internal control audit as an entry point to find an effective way to improve the management of infrastructure projects,prevent project risks,and ensure the comprehensive efficiency of capital investment and use.It has practical application value and important practical research significance for solving infrastructure problems of public institutions.This article from an audit perspective,through the review of domestic and foreign research status,clarifies the research direction,discusses internal control,infrastructure projects,public institutions,and other related concepts and theoretical analysis.Taking an X college as an example,the field survey method is used to summarize Summarize the problems found during the audit of infrastructure projects,logically infer the adverse consequences and negative effects of this problem,and deeply expose the root cause of the problems in the project mainly due to the lack of awareness of internal control construction and risk prevention and control.Based on the analysis conclusions,propose countermeasures.The first is to strengthen the construction of internal control systems and processes;the second is to establish a risk assessment mechanism;the third is to strengthen risk management controls;the fourth is to improve the information communication mechanism;the fifth is to strengthen audit supervision and inspection. |
