Author(s)

Qiaoting Zhou

Corresponding Author

Qiaoting Zhou

ABSTRACT

At present, the rapid development of information technology related to big data (Abbreviation:BD) has brought new features and changes to the internal control management of all units and organizations, which has led to major changes in the elements involved in internal control, and related aspects of internal control system in colleges and universities will also face great changes. The reasons are, on the one hand, various problems in the existing internal control system of colleges and universities, and on the other hand, internal control changes caused by BD technology. Moreover, under the impetus of the era of BD, information technology has been widely integrated into the work of colleges and universities. Therefore, internal control personnel should build an internal control scheme based on information plan, constantly adjust the existing audit mode and control area, and promote the efficient development of colleges and universities in the process of audit informatization. Starting with the definition of BD and the status quo of internal control in colleges and universities, this paper analyzes the influence of BD on internal control in colleges and universities, and expounds its specific applications in supplier management, centralized management of reagents and consumables, procurement and management of large instruments and equipment, scientific research management and salary management, etc. It also puts forward some countermeasures and suggestions to deal with BD risks, such as establishing BD awareness, strengthening the construction of hardware and software systems, and improving the supervision mechanism.

KEYWORDS

BD, universities, internal control of procurement department, information construction