Author(s)

Wang Jicang ¹

Affiliation(s)

¹ Shangqiu Academy of Agriculture and Forestry Sciences, Shangqiu, Henan, China

Corresponding Author

Wang Jicang

ABSTRACT

With the rapid development of socio-economic and technological advancements, internal auditing in public institutions faces new challenges. As an essential part of the management of public institutions, internal auditing plays a crucial role in ensuring organizational compliance, effective internal controls, and efficient resource allocation. However, under the new circumstances, internal auditing in public institutions faces challenges in terms of technology, complexity, legal regulations, and talent acquisition. This article will discuss the challenges that internal auditing in public institutions faces, using the Shangqiu Agricultural and Forestry Science Academy as an example, and propose corresponding measures to address these challenges. We will analyze the challenges related to technology, complexity, legal regulations, and talent, and provide specific measures tailored to the Shangqiu Agricultural and Forestry Science Academy. By implementing these measures, the academy will be better equipped to handle the challenges of the new era, enhancing the efficiency and quality of internal auditing.

KEYWORDS

New Situation, Business Units, Internal Audit, Challenges, Responses

CITE THIS PAPER

Wang Jicang, Challenges and Responses to Internal Auditing of Public Institution in the New Situation. Accounting and Corporate Management (2023) Vol. 5: 63-67. DOI: http://dx.doi.org/10.23977/acccm.2023.050810.

REFERENCES

[1] Iwan P, Urip S, Enggar D, et al. The influence of internal audit, risk management, whistleblowing system and big data analytics on the financial crime behavior prevention [J]. Cogent Economics & Finance, 2022(1):10.
[2] Obeid M S A, Hashem A, Husam A, et al. The moderating effect of job satisfaction on the relationship between human capital dimensions and internal audit effectiveness [J]. Cogent Business & Management, 2022(1):29.

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