Research on the Construction of Digital Enabling Lnternal Audit Model in Universities

Abstract

Digital enabling university internal audit is the only way to achieve full coverage, is a strategic choice to do a good job in the normal economic physical examination, but also an eff ective way to realize the appreciation of organizational value. Digitization of internal audit in universities is a stage in the process of audit development. Digital empowerment is based on data technology. Through the remodeling of audit process, optimization of control procedures, integration of various system management elements, a risk audit platform is built to empower the internal audit of colleges and universities. Through the special example of scientifi c research management audit, the underlying data is “promoted by audit” to break through the thinking of single project audit and adhere to the risk problem-oriented. The scientific research activities of colleges and universities are decomposed into several tasks according to nodes, and high-quality resources are allocated to valuable tasks, so as to verify the internal audit mode of colleges and universities empowered by digitalization.