Research On Internal Audit Of University Infrastructure Projects Based On Follow-up Audit

With the vigorous development in the field of education,major universities have shown the characteristics of diversified development in terms of school-running model and allocation of scientific research resources.At the same time,in order to meet the infrastructure needs of teachers and students,the country and universities themselves have also invested a lot of money in large-scale expansion of old campuses and construction of new campuses.Due to the large investment,long construction period,and the vital interests of teachers and students,infrastructure projects have always been a key area of internal audit in colleges and universities,and also a "heavy disaster area" where various corruption problems occur.The first task before audit is how to do a good job of supervision Work with services to ensure the effective use of project funds.As a dynamic audit method,follow-up audit can timely supervise the economic matters of each key stage of the project,and promote the standardized,effective and orderly operation of the infrastructure.Therefore,it has been gradually applied by the internal audit department of universities to the audit of infrastructure projects.However,due to its late development,the current theory and system are not yet mature,and there are still many problems in the practical application of internal audit.Therefore,this article takes "trusted responsibility theory","game theory",and "immune system theory" as the theoretical basis,through combing the domestic and foreign literature on the follow-up audit and internal audit of university infrastructure projects,to master the internal audit research of university infrastructure projects The status quo and follow-up audit application situation,at the same time,combined with the current internal audit development status of infrastructure projects in the education field,analyze the current problems in the audit work.Subsequently,this article takes the follow-up audit work of the internal auditors of the A school as the analysis object,and through the detailed introduction of the specific implementation of the project decision-making,bidding stage,construction stage and final settlement stage,try to find A The school has problems in the audit process,so as to make targeted suggestions.Through the analysis of various stages,this paper finds that the school A has internal auditing and management responsibilities in the internal audit of infrastructure projects,ignoring the budget audit,lagging the final accounting audit,and remanufacturing lightmanagement audit.The main reasons are audit functions Fuzzy positioning,insufficient attention in the early stage of audit,imperfect system construction,limitations of audit objectives,etc.Therefore,this article puts forward specific recommendations on the above issues to accurately position the internal audit function to improve independence,strengthen key audits in the early stage of construction,establish a sound system,and promote management by review,in order to further improve the internal audit work of university infrastructure projects and improve auditing.Work efficiency and play the audit effect,so that internal audit can effectively serve the increasingly complex management needs of colleges and universities,and help the healthy and stable development of colleges and universities.