Abstract

With the advancement of information technology, the informatization construction of internal control has evolved into crucial fundamental support for the construction of internal control in colleges and universities. The informatization construction of internal control is a systematic project of which the selection of software development mode is the key link. In this paper, a detailed analysis is carried out on the equilibrium strategy of the two parties in the game between the informatization construction department of internal control in colleges and universities as well as software development companies by establishing a game model and a software maintenance risk management model for both sides, in order to probe into the selection of the software development mode in colleges and universities. The model test and case study prove that the fully commissioned development mode is the optimal mode for the informatization construction of internal control in colleges and universities, and relevant suggestions are made. This research has provided sufficient theoretical support for the informatization construction of internal control in colleges and universities.

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