Study On The Internal Control Audit Of Scientific Research Funds In B University

For colleges and universities of China,Scientific research funds play a important role in scientific research activities.Nowadays,more and more people realize that technology superpower depends on scientific research activities,which can be the key factor of enhancing international competitive capacity.In view of this,China began to explore internal control audit of scientific research funds in the 1990s.However,the whole process was not easy.Loose audit of scientific research funds system exposed a tremendous abuse in 2012,the corruption of scientific research funds in colleges and universities emerged on a large scale,giving rise to baneful social influence.People start to attach more importance to the supervisory role of scientific research funds audit.Afterwards,scientific research funds audit was proved to be too strict,which discouraged scientific research workers in colleges and universities from being motivated.At the same time,scientific research atmosphere was blocked too.As a result,scientific research funds audit was loosed again,and internal control audit of scientific research funds was realized in colleges and universities of China,which was of great significance.The graduation thesis briefly introduces the source and direction for use of scientific research funds in Chinese colleges and universities at the present stage firstly,and analyze internal control audit of scientific research funds about them from contents and rationality.At the same time,the yearbook of science and technology of China(2018)was used to summarize the present status of internal control audit of scientific research funds in Chinese colleges and universities.The graduation thesis also uses case study method,the object of it is B university.This thesis uses data of science and technology in Chinese colleges and universities(2006-2015)and analyzes scientific research funds audit scheme,a summary of special audit problems,internal control report combining with special inspection feedback of scientific research funds that comes from the central commission for discipline inspection.Then,the thesis expounds four aspects to analyze the problems about internal control of scientific research funds in audit perspective:system mechanism,management by politics,information management and project management.Problems include perfect risk evaluation system mechanism is lacked,policies about internal control audit of scientific research firnds are not popularized,the degree of information is not enough,scientific research funds information of items without secret is not opened to the general public and so on.Besides,internal control audit of scientific research funds have some problems too,internal auditors can not meet our needs,the key audit point is not appropriate,the way to audit lags behind.In view of the above contents,the thesis insists the principle of aiming at solving problems and taking current affairs as evidence,bringing forward the following optimizing suggestions on problems about internal control of scientific research furnds in audit perspective:optimize publicity channels on policies,publish detailed rules and regulations about internal control audit of scientific research funds that can be easily operated,set up perfect risk evaluation system mechanism,speed up information construction,open scientific research funds information of items without secret to the general public.Aiming at the problems on internal control audit of scientific research funds,recruit internal auditors that outside the staffing plan,value scientific research output,enhance performance audit,carry out big data audit are presented.On the whole,suggestions above can not only solve existed problems of B university with pertinence,but also adapt to the new situation,according with the new ways and requirements about scientific research funds management in advance.At last,the thesis comes to the following conclusion:audit of scientific research funds is still necessary in Chinese colleges and universities;output of scientific research can be the new content in internal control audit of scientific research funds;the main body of audit contains three categories:audit by internal auditors,audit appointment,and cooperative audit;performance audit becomes the key point of internal control audit of scientific research funds;big data audit can be the latest method of scientific research funds audit.I hope that the whole study about the internal control audit of scientific research funds can benefit related research in the nearby future.