A Case Study Of Internal Auditing Of Scientific Research Funds In A Universities

Colleges and universities are an important force to promote scientific and technological innovation.Every year,the state and society will invest a large amount of funds in colleges and universities to support the development of scientific research.However,in recent years,various problems have been exposed in the management and use of scientific research funds in colleges and universities.The abuse,corruption and disorderly reimbursement of scientific research funds by some researchers have been repeatedly forbidden,which has brought great losses to the country and universities.This reflects the problems of inadequate supervision of the internal audit of scientific research funds in colleges and universities.On the other hand,in order to promote scientific and technological innovation,the state has issued a series of scientific research management policies to "loosen the ties" of scientific research work,which puts forward higher requirements on what and how to audit the internal audit of scientific research funds in colleges and universities.At present,most of the research on internal audit of scientific research funds in colleges and universities in China still stays in the audit of legal compliance,and fails to follow up the changes of scientific research management system in time.Therefore,to study the internal audit of scientific research funds in colleges and universities is helpful to strengthen the management of scientific research,standardize the use efficiency of scientific research funds,and play the supervision role of internal audit.This paper mainly adopts literature research method,case study method and investigation method,through reading relevant literature at home and abroad,refer to the current policy,to understand the overall situation of the internal audit of university research funds;Through field research and communication with the internal audit staff of colleges and universities,to understand the current situation of the internal audit work of scientific research funds of A university.Therefore,it is concluded that there are some problems in the internal audit of scientific research funds of A university,such as defects in the budget execution audit of scientific research funds,insufficient attention of auditors to the performance of scientific research funds,limited disclosure scope of audit results,inadequate follow-up rectification,and the level of information construction to be improved.The reasons for these problems are carefully analyzed.Finally,in view of the existing problems,several measures are put forward,such as further building the team of auditors,optimizing the work flow of internal audit in colleges and universities,doing a good job in the whole process of tracking the audit of scientific research funds,expanding the open scope of audit,and optimizing the information audit platform.This paper hopes to help universities improve the audit quality of scientific research funds and improve the use efficiency of scientific research funds by studying practical cases.