Problems and Suggested Strategies Found in The Special Audit of Internal Control Management in Universities


  • Mudan Bi



College canteen, Internal control management, Problem suggestion.


With the continuous development of higher education reform under the new situation, in order to continuously improve the modernization of the governance system and governance capabilities of colleges and universities, the audit department of colleges and universities attaches great importance to the internal management of school canteens. From the special audits on canteens in recent years, it is found that there are still internal control problems in the internal management of university canteens that need to be further standardized and improved in order to realize the scientific management of school canteens.


Download data is not yet available.


Metrics Loading ...


Liu Gang (2022), Internal control construction and audit practice in colleges and universities, China Internal Audit Association, training courseware.

Fang Li (2022), The status quo and improvement strategies of canteen management in colleges and universities——Comment on "Standardized Canteen Construction", Academic Review and News,DOI:10.19812/j.cnki.jfsq11-5956/ts.2022.11.034.

Xia Jun (2022), Standardize the management of college canteens from the perspective of financial management, economic and trade practices,(C)1469-2022 China Academic Journal Electronic Publishing House.All rights reserved.

Lv Haitao (2019), Discussion on the Internal Control Construction of College Canteens from the Perspective of Management Accounting, Accounting and Economics, "The Economist", No. 3, 2019, article number:1004- 4914(2019)03- 106- 02.

Yang Guozhan、Zhang Shaohua (2019), Zhengzhou University’s Experience of Internal Control in the Purchasing of Meal Raw Materials, University Logistics Research, Issue 1, 2019,1994-2019 China Academic Journal Electronic Publishing House.All rights reserved.htt://

Chen Liangzai (2022), Research on Material Purchasing Management in Colleges and Universities Based on the Perspective of Internal Control, Internal Control, CLC Number:F233, (C)1994-2022 China Academic Journal Electronic Publishing House. All rights reserved.http://www.cnkinet.




How to Cite

Bi, M. (2023). Problems and Suggested Strategies Found in The Special Audit of Internal Control Management in Universities. Frontiers in Business, Economics and Management, 10(3), 110–113.