Analysis of the Problems in the Audit of Small Infrastructure Projects in Universities and the Improvement Measures

Abstract

The audit of small infrastructure projects is one of the most easily overlooked contents of special audit of colleges and universities. Through the summary of work experience, it is found that the following deficiencies in the audit of small infrastructure projects: the identification boundary of small infrastructure construction is not clear; the rights and responsibilities of audit departments and submitting departments; the audit methods; the lack of confidentiality of auditors; the integrity of auditors. The five problems are common problems encountered in the audit process of small infrastructure projects in colleges and universities. This problem can be solved through “Grasp the policy, reasonable division”, "System provisions, clear power and responsibility", "External audit is the main, internal audit check", "Double-blind with take, to eliminate leaks", "Stand firm and eliminate corruption", "Demand money must be handled" and other measures to solve the problem. Through the measures, we can improve the problems of small infrastructure projects in universities, which is worth advocating and promoting.