Research On Internal Control Evaluation Of CT University Construction Project

In the economic activities of universities,construction projects are carried out in order to provide the necessary infrastructure for teaching and research work in universities,and their control and management is an integral part of the internal control work of universities.And along with the expansion of the scale of universities,the expansion and new construction projects of schools have increased significantly.Improving the internal control of capital construction projects is already a necessary task for universities.However,in the current situation,most universities have different degrees of problems in internal control,and there is a lack of attention to the evaluation of internal control of construction projects and a lack of a widely applicable evaluation system.Therefore,it is necessary to strengthen the research on the evaluation of internal control of university construction projects,construct a reasonable and effective evaluation system of internal control of construction projects applicable to universities,accelerate the evaluation work and enhance the effectiveness of internal control of universities.This thesis applies the theory of internal control and internal control evaluation to the construction project of CT University,and conducts a systematic and in-depth study on the evaluation of internal control of university construction projects.Firstly,the scale of the CT University construction project is introduced,the construction and operation of the internal control of the CT University construction project is analysed,and the current situation of the internal control evaluation of the construction project is explained.Secondly,the internal control evaluation system of the CT university construction project was constructed,starting from the construction idea to provide a clear vein for the establishment of the indicator system framework,and two first-level indicators at the unit level and operational level were finally determined through the discussion,and the five aspects of work organisation,work system,key positions,internal supervision and information system were included under the unit level.Under the operational level,there are five aspects: project initiation,bidding and procurement,implementation,completion and delivery,file management and post-evaluation.On this basis,the weights of evaluation indicators are determined,a complete model is constructed and the identification of internal control deficiencies is made.Finally,the construction project evaluation index system was applied to CT University to evaluate the internal control of the CT University construction project,and the evaluation results were analysed to conclude that the internal control of the CT University construction project was generally effective,but there were significant deficiencies in work organisation and key positions;there were general deficiencies in the information system,implementation process,file management and post-evaluation.The results of this research will help to improve the construction of the internal control system of the construction project of CT University,and will be of reference value to other universities or administrative institutions for the evaluation of internal control of construction projects and the construction of evaluation systems.