Internal Audit Promotes the Path of the Modernization of University Governance Capacity

Abstract

Colleges and universities undertake the historical responsibility of realizing the great rejuvenation of the Chinese nation, and the Party attached great importance to it. The modernization of college governance and governance ability are directly related to the fundamental problem of “who to cultivate, how to cultivate people and for whom”. As an important part of systematized economic decision-making, standardized internal management and risk prevention and control normalization in universities, internal audit promotes the modernization of governance in colleges and universities and plays an important role in “checking, treating and preventing”. Based on the governance theory, I will study the modernization of governance capacity in colleges and universities, and build the path of internal governance audit to boost the modernization of college governance capacity from the aspects of audit system, organizational system, operation system, evaluation system on the macro, medium and micro levels of governance in colleges and universities.