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A Study of the Construction and Application of the Internal Control System in Institutions of Higher Learning

Author: WangWeiXing
Tutor: HanYuQi
School: Nanjing University of Technology and Engineering
Course: Management Science and Engineering
Keywords: Higher institutions internal control framework system goals of internal control elements of internal control
CLC: G647
Type: PhD thesis
Year: 2008
Downloads: 969
Quote: 7
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Abstract


Since 1999, universities have entered a fast-developing period, as an important part of non-profit organizations. Large student organizations with tens of thousands of members have come into being, as a result of continuous expansion of universities, which leads to more and more complicated economic activities. However, the development of internal control has not yet kept pace with the development of universities. In recent years, cases of embezzlement and bribe-taking occur from time to time in universities; on the other hand, debts and finance crisis are also triggering heated discussion. As a matter of fact, the larger an organization is, the more essential guidance and restrictions will become. Thus, valid management should be focused on the guidance and restrictions of the staff’s behavior. Nowadays, significant progress has been made in the internal control system of enterprises. However, both theoretically and practically, internal control has not gained enough attention in non-profit organizations. Therefore, it is very meaningful to go deep into the internal control theories of universities, set up its theoretical frame, and put the internal control activities into practice.Establishing a theoretical frame is the key to the study of university internal control, while the key to its establishment is to clarify the goals and main factors of university internal control. The goals consist of the result and efficiency of school management, the security and integrity of assets, the obedience of laws and regulations, and the authenticity, completeness and usefulness of the accounting information. The main factors can be specified into two levels. The first level includes environment control, controlling activities, supervision and evaluation, among these factors, environment control is the basis, controlling activities is the key, while supervision and evaluation works as the guarantee. Further division of these factors results in the formation of second-level factors: Environment control can be divided into organization and culture, information and communication; Controlling activities can be divided into preparation and execution of budgets, control procedures and methods, risk identification and control; while supervision and evaluation include only one factor.The environment control refer to all sorts of factors which impacts the setting, strengthening or weakening of some specific policies or programs and their efficiencies. It contains organization and culture, information and communication, among which, the most important issues is studying legal person corporate governance, from the content of organization and culture; and the disclosure and use of the accounting information, from the content of information and communication.Controlling activities refer to the whole process which is created to guarantee the achievement of organizational goals, by building up a serial of policies and programs to regulate the business and management activities of universities. As can be revealed from the current situation of universities, budget control and risk pre-warning and prevention are the major controlling activities.Supervision and evaluation is to inspect, supervise and evaluate the effect and quality of the internal control system. The evaluation to university internal control is a practical and important task. The key to evaluation is to set up an index of university internal control, and comprehensive evaluation is difficult in practical operation. In this article, an index system of evaluation and a fuzzy mathematics evaluation model are created, combining with the actual circumstances of university internal control, research of comprehensive evaluation is carried out.

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