Discussion on Internal Audit Control and Supervision of Government Procurement at the Universities
Chunjing Liu
Abstract
Chunjing Liu
Abstract
The procurement at universities shows the characteristics of diversified procurement participants,irregular procurement behavior,insufficient regulation system and weak supervision.The enforcement of internal control and audit supervision for government procurement at universities will help to diminish the corruption in the procurement process,guarantee the mutual constraints of various powers.Currently,the procurement at universities is still at the process of exploration,therefore,building and perfection of internal control system,enforcing the full process supervision mechanism has important practical meaning to the healthy development of government procurement and incorruption construction at universities.
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The procurement at universities shows the characteristics of diversified procurement participants,irregular procurement behavior,insufficient regulation system and weak supervision.The enforcement of internal control and audit supervision for government procurement at universities will help to diminish the corruption in the procurement process,guarantee the mutual constraints of various powers.Currently,the procurement at universities is still at the process of exploration,therefore,building and perfection of internal control system,enforcing the full process supervision mechanism has important practical meaning to the healthy development of government procurement and incorruption construction at universities.
Key concepts: Procurement, Government procurement, Business, Chief procurement officer, Audit, Accounting, Control (management), Internal audit