Strengthening internal audit is of great practical significance for deepening reform and developing higher education in higher vocational colleges. Starting from the actual needs and main contents of internal audit in higher vocational colleges, this paper summarizes the main contents of internal audit work in the new situation from four aspects, puts forward two outstanding problems on this basis, and finally puts forward countermeasures: continuously improving the independence of internal audit; Effectively improve the internal audit work and methods. The following is my collection of papers on related contents, and you are welcome to read for reference.

Under the guidance of the enrollment expansion policy, the number of students in higher vocational colleges has gradually increased. In order to ensure that students master rich knowledge and skills in the learning process, it is necessary to increase the construction of teachers and optimize the structure of teachers, so as to provide favorable guarantee for the effective development of education. However, with the increase of students, the state's investment in education has also increased greatly, so financial management is very critical and important, which is related to the sustainable development of higher vocational colleges. In order to improve the level of financial management, higher vocational colleges must attach great importance to internal audit. Of course, with the continuous expansion of the scale of higher vocational colleges, more and more problems are exposed in financial internal audit. Therefore, this paper thinks about how to strengthen the financial internal audit in higher vocational colleges, and puts forward corresponding solutions to improve the financial management ability of higher vocational colleges.

Keywords higher vocational colleges; Finance; Internal audit; think

Under the background of continuous reform and innovation of the education system, higher requirements are put forward for talent training in higher vocational colleges. To achieve sustainable development, higher vocational colleges should not only run education well, but also enhance their comprehensive strength, so as to occupy a place in society and deliver more and more compound talents to society. Therefore, higher vocational colleges must strengthen capital investment to lay a good foundation for the development of all work. Higher vocational colleges should do a good job in financial work, implement internal audit and realize effective supervision of financial situation, so as to ensure the rational use of various funds.

1. The importance of strengthening financial internal audit in higher vocational colleges

With the continuous reform and deepening of the education system, higher requirements are put forward for higher vocational colleges. In order to meet the needs of social development, the scale of running schools has been gradually expanded. In the process of carrying out various tasks, a lot of capital investment is needed. However, in the process of using funds, due to many factors, the utilization rate of funds is low, exposing a series of financial problems. Therefore, in order to ensure that the financial work in higher vocational colleges is more open and transparent and the quality of financial management is significantly improved, we should strengthen financial internal audit. It is of great significance to improve the quality of financial management in higher vocational colleges to build financial internal audit department, clarify internal audit system and vigorously carry out financial internal audit work.

2. Problems existing in financial internal audit of higher vocational colleges

2. 1 Lack of understanding of financial internal audit

Influenced by traditional ideas, in the process of business development and financial management, higher vocational colleges mainly focus on centralized mode, which fails to accurately locate financial internal audit, especially the lack of understanding of financial internal audit, the poor effect of internal audit, and the existence of unreasonable departments, which leads to the financial internal audit in higher vocational colleges becoming a mere formality, and the low utilization rate of funds in economic activities and financial revenue and expenditure, which is not conducive to the sustainable development of higher vocational colleges.

2.2 Financial internal audit work is unreasonable.

In the process of financial internal audit in some higher vocational colleges, unreasonable financial internal audit often occurs, which reduces the quality of work and has a bad influence on financial management. In the actual financial internal audit work, the method of ex post audit is mainly adopted. However, the sources of education funds in higher vocational colleges are very extensive, and the economic activities carried out are complex and diverse, which increases the difficulty of financial internal audit. From the aspects of financial budget, examination and approval, use of funds, etc., internal auditors did not do a good job of supervision before and during the event, but only conducted audit supervision afterwards. At the same time, in the process of financial internal audit in higher vocational colleges, the traditional audit method is adopted, the audit scope is small and the audit content is relatively simple, and the implementation of financial internal audit is not adopted [1].

2.3 financial internal audit system is not perfect

In the process of financial internal audit, in order to promote the effective implementation of the work, the financial internal audit system should be established, thus providing a favorable foundation for the work. However, the financial internal audit system in some higher vocational colleges is not perfect, and the system lacks standardization and scientificity, which limits the development of financial internal audit in higher vocational colleges.

2.4 failed to set up a separate financial internal audit institutions

In the process of implementing financial internal audit, a considerable number of higher vocational colleges failed to attach great importance to financial internal audit and set up a separate financial internal audit institution, so there were many loopholes in the process of implementing financial internal management, which had a negative impact on the development of financial management in higher vocational colleges.

3. Effective measures to strengthen financial internal audit in higher vocational colleges

3. 1 Improve the understanding of financial internal audit

In the development of higher vocational colleges, to solve the financial management problems, it is necessary to strengthen financial internal audit, improve the understanding of financial internal audit, and play an important role in the orderly development of financial internal audit. Therefore, higher vocational colleges should establish a brand-new awareness of internal audit, conscientiously implement the concept of financial management, and optimize all links, so as to enhance the financial internal audit work and provide a solid guarantee for the sustainable development of higher vocational colleges. Therefore, in the process of implementing financial internal audit in higher vocational colleges, in order to ensure the good effect of internal audit and play an important role in financial management, we must have a high understanding of financial internal audit, and then lay a solid foundation for improving the quality of financial internal audit in higher vocational colleges under a series of feasible measures.

3.2 improve the overall quality of auditors

In the process of internal audit in higher vocational colleges, to achieve efficient and comprehensive management of financial work, it is necessary to improve the comprehensive quality of auditors, so as to strengthen the construction of internal auditors in higher vocational colleges and provide favorable guarantee for the effective development of financial internal audit. In the period of improving the comprehensive quality of auditors, higher vocational colleges should take optimizing the structure of internal auditors as the main goal and strengthen the cultivation of auditors' professional ethics and professional ability. Higher vocational colleges should select and master audit talents who are rich in audit business, legal knowledge, law-abiding and familiar with computer operation, so as to improve the quality and efficiency of audit work. Of course, in order to improve the overall effect of financial internal audit, higher vocational colleges should ensure that the auditors trained are compound talents. In order to solve the problem of less internal auditors, higher vocational colleges can hire auditors with advanced experience and rich professional knowledge, improve the internal audit team of higher vocational colleges, and ensure that internal auditors establish the concept of lifelong learning. Therefore, in the new situation, in order to improve the quality of financial work and meet the needs of society, higher vocational colleges should regularly train internal auditors, whose main contents include business and professional ethics education. By training internal auditors, educating and assessing them, we can maximize their awareness of business ability, law and responsibility, create favorable conditions for the development of internal audit, and promote higher vocational colleges to achieve remarkable results in handling and solving financial work.

3.3 Establish and improve the internal control system and optimize the supervision and management functions.

In the process of business development of higher vocational colleges, in order to ensure the improvement of the quality of financial work and the efficiency of capital use, we should strengthen the development of internal audit, and give full play to the efficiency of internal audit by vigorously carrying out internal audit, thus laying a solid foundation for the development of financial management in higher vocational colleges. In the process of implementing financial internal audit in higher vocational colleges, we must innovate and improve the traditional management mode to make the internal audit work forward-looking. At the same time, we attach great importance to work processes and systems. In the process of financial internal audit, in order to standardize the investigation of omission, higher vocational colleges should establish and improve the internal control system, optimize the supervision and management functions, and improve and modify the system to meet the basic needs of actual changes and development [3]. For example, in the process of infrastructure construction in higher vocational colleges, because infrastructure construction includes project establishment, bidding, construction and other links, it needs to be carried out under a sound system, and all links should be comprehensively tracked and audited. Of course, the formulated system must be feasible and operable, mainly including the audit methods and implementation rules for construction projects and construction completion acceptance, as well as the implementation methods for infrastructure and renovation projects. So that the internal audit system can effectively penetrate into all aspects of higher vocational colleges, give full play to the role of the system, and lay a good foundation for the development of financial internal audit [4].

3.4 the establishment of independent internal audit institutions

For internal audit, it plays an important role in the development of financial management in higher vocational colleges. Therefore, in order to improve the quality of financial work, reduce the waste of funds and improve the utilization rate of funds, higher vocational colleges must strengthen internal audit, thus creating good conditions for the effective development of financial internal audit. Higher vocational colleges should set up independent internal audit institutions according to specific conditions. Through the establishment of internal audit institutions, under the guidance of management system and relevant laws and regulations, the economic activities and financial revenues and expenditures of higher vocational colleges are comprehensively audited, the internal audit supervision power is scientifically exercised, and relevant reports are well done. Of course, the internal audit department of higher vocational colleges should not only accept the leadership of the chief executive of the unit, but also accept the supervision and guidance of the superior business department. In short, the independent establishment of internal audit institutions in higher vocational colleges is conducive to creating a good internal audit working environment and plays an important role in improving the quality of internal audit work. In addition, it will also play a decisive role in the effective development of financial work [5]. Therefore, in the process of internal audit in higher vocational colleges, deepening the independence of internal audit institutions and setting up internal audit institutions scientifically can create a good environment for the orderly internal audit work, thus improving the quality of financial internal audit work in higher vocational colleges, enhancing the utilization rate of various funds, and ensuring that financial revenue and expenditure and economic activities conform to the norms.

4. Concluding remarks

In a word, in order to ensure its sustainable development, higher vocational colleges must strictly manage education funds and give full play to the supervisory role of financial internal audit, so as to reduce the waste of resources, improve the utilization rate of funds, reflect the functions and functions of internal audit, and lay a good foundation for improving the quality of financial work in higher vocational colleges.

refer to

Jin Lu. Thoughts on Strengthening Financial Internal Audit in Higher Vocational Colleges [J]. Modern Economic Information, 20 14 (6): 304.

[2] Sue. Reflections on Strengthening Financial Internal Audit in Higher Vocational Colleges [J]. Enterprise Herald, 2015 (11): 24-24,5.

[3] Feng Jing. Reflections on Strengthening the Financial Internal Audit in Higher Vocational Colleges [J]. Brand, 2015 (8):161-1.

[4] Zhao Qun. My opinion on the problems existing in the "immune system" of internal audit in higher vocational colleges [J]. Journal of Wuhan Communications Vocational College, 20 12, 14 (3): 44-47.

[5] Liu Haobo. On strengthening the internal audit quality management in higher vocational colleges under the existing conditions [J]. China, chief accountant, 2016 (1):114-115.

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