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Research on Standardizing the Internal Audit Work of Colleges and Universities to Promote the Construction of Clean Government

Simeng Niu

Abstract


In the flourishing development of higher education, the integrity construction of colleges and universities has become a key issue
concerning the fairness of education, rational allocation of resources and the health of academic ecology. As an important line of supervision
and defense in the governance system of colleges and universities, internal audit plays a pivotal role in preventing integrity risks, safeguarding
financial security, and enhancing management effectiveness. This paper analyzes the dilemma faced by the current internal audit of universities in promoting the construction of integrity, and then puts forward the effective path of standardizing the internal audit of colleges and
universities, aiming to give full play to the internal audit in the construction of integrity of colleges and universities in the immune system
function, and to promote the cause of high-quality, sustainable development of colleges and universities.

Keywords


Universities; Internal audit; Integrity; Audit independence; Use of audit results

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References


[1] Ouyang Yunqiu. Research on the Development Status and Problems of Internal Audit in Colleges and Universities--Taking Colleges and

Universities in Province H as an Example[J]. China Internal Audit, 2024, 11(7):72-75.

[2] Nong Xiaoyun, Nong Shenglin. Innovation of research-based internal audit practice in universities in the context of high-quality

development[J]. Contemporary Accounting, 2024, 11(21):85-87.

[3] Xiong Weiguo, Dong Jun. Standardizing the internal audit work of universities to promote the systematic thinking of integrity

construction[J]. Audit and finance, 2024, 37(9):13-14.




DOI: http://dx.doi.org/10.70711/eer.v2i9.6607

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