Research on Internal Control Evaluation of Higher Education Institutions:Taking the Open University of China as an Example
The internal control is an important content of university governance,and is an important mean to promote the high-quality development of universities.This paper takes the Open University of China as an ex-ample to discuss the planning and implementation of internal control evaluation in higher education institutions.By clarifying evaluation objectives,establishing evaluation standards and indicator systems,selecting appropri-ate evaluation methods and procedures,and forming a professional evaluation team,the scientificity and effec-tiveness of internal control evaluation can be ensured.The implementation of internal control evaluation can help universities identify management loopholes,improve management levels,and ensure the safety of school assets.This paper also proposes corresponding countermeasures and suggestions for the challenges faced by internal con-trol evaluation in higher education institutions in the context of informatization.
higher education institutionsinternal controlevaluation workthe Open University of China
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