An Exploration of the Internal Auditing Risk and Management System in Higher Education Institutions

Internal auditing risk in university has the common features of that in ordinary enterprises and also its own characteristics.Its relative independence,complexity of economical management,intensive range and backwardness of methods of auditing,internal auditing system lead to the real existence of internal auditing risk in college and university.This paper analyzes the features of higher internal auditing risk and the reasons of happing,and offers the measure of preventing and controlling.