Abstract
With the continuous improvement of China's financial aid for college students, the compliance and legitimacy of the management of National Scholarship & Grant Systems have a great impact on the practical interests of all students. It is essential to establish and improve management systems within Chinese colleges and universities. With the functions of supervision, evaluation, consultation, etc., the internal audit of colleges and universities is the important measure to carry out the management in a fair and public manner. Furthermore, the internal audit is also an important tool to prevent various risks in colleges and universities. This paper firstly analyses the source and structure of National Scholarship & Grant-In-Aid, and puts forward the internal audit strategies accordingly, aiming to providing constructive suggestions for standardizing and improving the management of National Scholarship & Grants.
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