Research on the Value-Added Service Path of Internal Audit in Universities

Abstract

With the implementation of the strategy of revitalizing the country through science and education, the internal and external environment for the development of universities has undergone profound changes. The scale and total amount of funding for universities have gradually increased, the sources of funding have become increasingly diversified, and the autonomy of education has gradually strengthened. Based on this, the risks and challenges faced by university governance are increasing day by day. As an important means of university governance, internal audit should take supervision as the starting point, value-added as the goal, and service as the essence. It should play an important role in improving the level of university governance, assisting risk prevention and control, enhancing comprehensive competitiveness, and promoting the achievement of school goals. This article first explains the profound connotation of value-added services for internal audit in universities, and points out the problems faced by value-added services for internal audit in universities in terms of audit intervention time, audit mode, audit methods, service effectiveness, etc., based on practical work. The reasons are analyzed, and corresponding improvement suggestions are proposed.