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：

Export PDF Favorites Scan Get Citation

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.	張志華, 孫嘉寶, 季凱. “變”與“不變”: 高等教育數智化轉型的趨向、風險與路徑. 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, 文興斌, 劉東, 等. 高校內部控制可持續性改進的障礙與策略分析. 會計之友, 2021, 667(19): 71-77.
4.	楊從印, 劉曉華. 高校內部控制建設現狀、困難及對策—基于高校內部控制建設自評報告的分析. 財會通訊, 2019, (11): 122-125.
5.	詹必杰, 林丹, 楊可軍. 基于智慧財務的高校財務內部控制優化. 財會月刊, 2022, 929(13): 125-131.
6.	戴文昭. 政府會計制度背景下高校內部控制建設探析. 長沙大學學報, 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.	許瑜, 馮均科. 企業內部控制有效性評價體系的構建. 財會月刊, 2020, 886(18): 96-101.
10.	黃文錦, 伊安紅, 唐大鵬, 等. 內部控制建設與實施: 如何持續提質增效. 財政監督, 2022, 519(9): 32-49.
11.	張慶龍. 行政事業單位內部控制建設原理與操作實務. 北京: 中國工信出版集團, 2022: V.

1. 張志華, 孫嘉寶, 季凱. “變”與“不變”: 高等教育數智化轉型的趨向、風險與路徑. 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, 文興斌, 劉東, 等. 高校內部控制可持續性改進的障礙與策略分析. 會計之友, 2021, 667(19): 71-77.
4. 楊從印, 劉曉華. 高校內部控制建設現狀、困難及對策—基于高校內部控制建設自評報告的分析. 財會通訊, 2019, (11): 122-125.
5. 詹必杰, 林丹, 楊可軍. 基于智慧財務的高校財務內部控制優化. 財會月刊, 2022, 929(13): 125-131.
6. 戴文昭. 政府會計制度背景下高校內部控制建設探析. 長沙大學學報, 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. 許瑜, 馮均科. 企業內部控制有效性評價體系的構建. 財會月刊, 2020, 886(18): 96-101.
10. 黃文錦, 伊安紅, 唐大鵬, 等. 內部控制建設與實施: 如何持續提質增效. 財政監督, 2022, 519(9): 32-49.
11. 張慶龍. 行政事業單位內部控制建設原理與操作實務. 北京: 中國工信出版集團, 2022: V.

Previous Article
An interpretation of the report checklist of surgical case report (SCARE)
Next Article
Practical significance, content, methods and prospects of the study of geriatric comorbidity

Chinese Journal of Evidence-Based Medicine

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

Abstract Full text Figures/Tables Video References Cited by

Previous Article

Next Article

Format

Content