An analysis of the implementation path of the internal control system in colleges and universities under the digital intelligence_Chinese Journal of Evidence-Based Medicine

Authors：

PAN Yali ¹ , LIU Yang ² , AI Yan ¹ , LIAO Yuxuan ¹ , PAN Jie ¹ ,  WANG Xingyue ^3,4 ,  FENG Lei ¹

1. Chongqing Medical University, Chongqing 400016, P. R. China;
2. Chongqing Bozhong Huirui Information Technology Co., Ltd, Chongqing 401121, P. R. China;
3. West China School of Medicine, West China Hospital, Sichuan University, Chengdu 610041, P. R. China;
4. Public Health Comprehensive Clinical Center of Sichuan Province (Under Construction), Chengdu 610000, P. R. China;

Corresponding author：

WANG Xingyue, Email: xyuewang@qq.com; FENG Lei, Email: 1014123946@qq.com

Keywords：

Internal control; Colleges and universities; Digital intelligence; Implementation path; Higher education

DOI：

10.7507/1672-2531.202303056

Video：

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Abstract Full text Figures/Tables Video References Cited by

Objective To analyze the problems in the construction of internal control in colleges and universities, and to explore the implementation path suitable for colleges and universities. Methods The relevant documents on the internal control construction of universities at home and abroad were retrieved, and the case study of the implementation path of the internal control system construction of C university was analyzed by using the methods of expert interviews, flow charts and walk-through tests. Results The internal control system of colleges and universities takes digital intelligence as the technical support to explore the implementation path of "external standard rule riveting point, internal standard post entry process; data standardization, process progress visualization; speed of operation tracking, data backtracking to find deviation; business data is all smooth, performance evaluation to promote management", optimize the process and improve the system, real-time extraction of operation data for key projects to track, and shorten the business operation time by more than half. Conclusion The case university carries out empirical research on the internal control system, based on the principle of effective implementation, makes full use of the digital intelligence technology to extract the whole process data of the business system across the system, and realizes the efficient collaboration, early warning and evaluation, and scientific decision-making of the "digital intelligence" platform.

Citation： PAN Yali, LIU Yang, AI Yan, LIAO Yuxuan, PAN Jie, WANG Xingyue, FENG Lei. An analysis of the implementation path of the internal control system in colleges and universities under the digital intelligence. Chinese Journal of Evidence-Based Medicine, 2023, 23(7): 856-861. doi: 10.7507/1672-2531.202303056 Copy

1.	张志华, 孙嘉宝, 季凯. “变”与“不变”: 高等教育数智化转型的趋向、风险与路径. 高校教育管理, 2022, 16(6): 23-31, 58.
2.	Sanusi FA, Hassan H. Evaluation of information technology impact on effective internal control in the university system. Innovation & Analytics Conference & Exhibition. Melville: AIP Publishing LLC, 2015.
3.	王雁, 文兴斌, 刘东, 等. 高校内部控制可持续性改进的障碍与策略分析. 会计之友, 2021, 667(19): 71-77.
4.	杨从印, 刘晓华. 高校内部控制建设现状、困难及对策—基于高校内部控制建设自评报告的分析. 财会通讯, 2019, (11): 122-125.
5.	詹必杰, 林丹, 杨可军. 基于智慧财务的高校财务内部控制优化. 财会月刊, 2022, 929(13): 125-131.
6.	戴文昭. 政府会计制度背景下高校内部控制建设探析. 长沙大学学报, 2022, 36(1): 82-86.
7.	Hoyt RE, Liebenberg AP. The value of enterprise risk management. Work Pap, 2009, 20(6): 118-216.
8.	Stewart J, Zwaan LD, Subramaniam N. Internal audit involvement in. Enterprise risk management. Manag Aud J, 2011, 26(7): 586-604.
9.	许瑜, 冯均科. 企业内部控制有效性评价体系的构建. 财会月刊, 2020, 886(18): 96-101.
10.	黄文锦, 伊安红, 唐大鹏, 等. 内部控制建设与实施: 如何持续提质增效. 财政监督, 2022, 519(9): 32-49.
11.	张庆龙. 行政事业单位内部控制建设原理与操作实务. 北京: 中国工信出版集团, 2022: V.

1. 张志华, 孙嘉宝, 季凯. “变”与“不变”: 高等教育数智化转型的趋向、风险与路径. 高校教育管理, 2022, 16(6): 23-31, 58.
2. Sanusi FA, Hassan H. Evaluation of information technology impact on effective internal control in the university system. Innovation & Analytics Conference & Exhibition. Melville: AIP Publishing LLC, 2015.
3. 王雁, 文兴斌, 刘东, 等. 高校内部控制可持续性改进的障碍与策略分析. 会计之友, 2021, 667(19): 71-77.
4. 杨从印, 刘晓华. 高校内部控制建设现状、困难及对策—基于高校内部控制建设自评报告的分析. 财会通讯, 2019, (11): 122-125.
5. 詹必杰, 林丹, 杨可军. 基于智慧财务的高校财务内部控制优化. 财会月刊, 2022, 929(13): 125-131.
6. 戴文昭. 政府会计制度背景下高校内部控制建设探析. 长沙大学学报, 2022, 36(1): 82-86.
7. Hoyt RE, Liebenberg AP. The value of enterprise risk management. Work Pap, 2009, 20(6): 118-216.
8. Stewart J, Zwaan LD, Subramaniam N. Internal audit involvement in. Enterprise risk management. Manag Aud J, 2011, 26(7): 586-604.
9. 许瑜, 冯均科. 企业内部控制有效性评价体系的构建. 财会月刊, 2020, 886(18): 96-101.
10. 黄文锦, 伊安红, 唐大鹏, 等. 内部控制建设与实施: 如何持续提质增效. 财政监督, 2022, 519(9): 32-49.
11. 张庆龙. 行政事业单位内部控制建设原理与操作实务. 北京: 中国工信出版集团, 2022: V.

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An analysis of the implementation path of the internal control system in colleges and universities under the digital intelligence

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