Establishment of an Internal Control System in Chinas Institutions of Higher Learning: A Study Based on an Investigation of Colleges and Universities in Jiangsu Province
CHEN Liu-Ping-1, WEI Wei-2, ZHANG Meng-Chao-1
1. School of Finance & Economics, Jiangsu University, Zhenjiang 212013;
2. Auditorial Department, Jiangsu University of Science and Technology
Abstract：Based on the basic framework of the COSO system, we design a questionnaire which concerns such aspects as control environment, risk assessment, control activities, information and communication and monitoring. A favorable environment for internal control should be created before the establishment of an internal control system in an institution of higher learning. In this fine environment, control should be exercised on its funds, purchasing, projects, assets, etc. and the management of its economic contracts and its budget control should be conducted in the whole process of the above economic activities. Besides, the internal control system should be established with the support of information technology and the control and the management of economic contracts should be internalized into the information system of the university so as to combine the procedure of the internal control and the information system.
陈留平1, 魏微2, 张猛超1. 论我国高校内部控制建设 ——基于江苏高校的调查[J]. 高校教育管理, 2014, 8(1): 29-35.
CHEN Liu-Ping-1, WEI Wei-2, ZHANG Meng-Chao-1. Establishment of an Internal Control System in Chinas Institutions of Higher Learning: A Study Based on an Investigation of Colleges and Universities in Jiangsu Province. Journal of Higher Education Management, 2014, 8(1): 29-35.
2014, Vol. 8 
