审计模式经历了账表导向审计、制度导向审计和风险导向审计。风险导向内部审

Audit model has undergone accounts table-oriented audit, system-oriented audit and risk-based audit. Risk-based internal audit model is the latest development of audit mode, this mode auditors in the internal control system of the organization and fully understand the basis of evaluation, considering the organization is facing internal and external environment as well as the organization of various risks, a major fault risk assessment report, based on the results of the risk assessment to audit, the audit process to use professional auditing technology to help organizations reduce organizational risk, improve internal control, value added organization. <br>Internal audit in universities are playing an increasingly important role in the reform and development of colleges and universities. But with the gradual deepening of education reform, university internal audit is far behind the new audit model --- risk-based audit of the level of development, and therefore can not meet the needs of research and development and internal management of the higher education stage. Therefore, in order to research and development and internal management of higher education to provide more quality and effective audit services, university internal audit to risk-based audit model of continuous improvement, in order to promote sound governance and universities, to add value and achieve objectives, escort for the development of education . <br>This paper starts from the comparative study audit model, the impact of this audit in accordance with the basic principles of audit mode audit objectives, describes the audit risk of internal application-oriented universities necessity and possibility audit mode. Meanwhile, risk-based audit framework for research, describes the procedures and methods of risk-based audit, internal audit practices lead to better application of risk-based audit model university. Finally, the actual audit case X University, applied research analysis audit model, the purpose is to find patterns in the presence of university applications in question and propose appropriate countermeasures. <br>Hope that the proposed risk-oriented internal audit optimizing countermeasures for colleges and universities to establish a risk-based internal audit to help, but also to strengthen risk management of X University and improving economic value added goals to help.

The audit mode has experienced the account-oriented audit, the system-oriented audit and the risk-oriented audit. The risk-oriented internal audit model is the latest development of the audit model, which is based on a full understanding and evaluation of the organization's internal control system, taking into account the various risks facing the organization and the internal and external environment of the organization, carrying out a risk assessment of material misstatement, and conducting the audit based on the results of the risk assessment. In the audit process, professional audit techniques are used to help the organization reduce the risk of the organization, improve the internal control, and realize the value added of the organization.<br>Internal audit of colleges and universities plays an increasingly important role in the reform and development of colleges and universities. However, with the gradual deepening of educational reform, the internal audit work of colleges and universities lags far behind the new audit mode--- risk-oriented audit development level, so it can not meet the needs of the current stage of university education research development and internal management. Therefore, in order to provide more high-quality and effective audit services for the development of university education and scientific research and internal management, the internal audit of colleges and universities should be continuously improved based on the risk-oriented audit model in order to promote the improvement of governance, increase value and achieve the goal of the development of education.<br>Starting with the comparative study of audit mode, this paper expounds the necessity and possibility of applying risk-oriented audit mode to the internal audit of colleges and universities according to the basic principle of the audit mode of the audit target. At the same time, through the framework study of risk-oriented audit, the procedure and method of risk-oriented audit are expounded, and the practice of risk-oriented audit mode is better led by the university's internal audit application. Finally, combined with the actual audit case of X University, the application of the analysis-oriented audit model is to find out the problems in the application of the model in the university and put forward the corresponding countermeasures.<br>It is hoped that the risk-oriented internal audit optimization countermeasures put forward in this paper can help colleges and universities to establish risk-oriented internal audit, and also help X University to strengthen risk management, improve economic efficiency and realize the goal of value-added.

The audit mode has experienced account table oriented audit, system oriented audit and risk oriented audit. Risk oriented internal audit mode is the latest development of audit mode. Based on the full understanding and evaluation of the internal control system of the organization, the auditors comprehensively consider all kinds of risks faced by the organization and the internal and external environment of the organization, evaluate the risk of major misstatement, implement the audit according to the results of risk assessment, and use professional audit technology in the audit process To help organizations reduce organizational risk, improve internal control, and realize value-added.<br>Internal audit plays an increasingly important role in the reform and development of colleges and universities. However, with the gradual deepening of education reform, the internal audit work in Colleges and universities is far behind the development level of the new audit mode risk oriented audit, so it can not meet the needs of the development of educational research and internal management in Colleges and universities at this stage. Therefore, in order to provide higher education and scientific research development and internal management with more quality and effective audit services, the internal audit of colleges and universities should be constantly improved based on the risk oriented audit mode, so as to promote the improvement of governance, increase the value and achieve the goal of colleges and universities, and guarantee the development of education.<br>Starting from the comparative study of audit mode, according to the basic principle that audit objectives affect audit mode, this paper expounds the necessity and possibility of applying risk oriented audit mode to internal audit in Colleges and universities. At the same time, through the framework study of risk-based audit, this paper expounds the procedures and methods of risk-based audit, so as to better lead the practice of applying risk-based audit mode to internal audit in Colleges and universities. Finally, combining with the actual audit cases of X University, this paper analyzes the application of the oriented audit mode, aiming to find the problems in the application of the mode in Colleges and universities and put forward the corresponding countermeasures.<br>It is hoped that the risk-based internal audit optimization strategy proposed in this paper will be helpful for the establishment of risk-based internal audit in Colleges and universities, as well as for X university to strengthen risk management, improve economic efficiency and achieve the goal of value-added.<br>