Innovation and Practice of Case Teaching in Internal Control under the Background of New Liberal Arts

DOI: https://doi.org/10.62517/jhet.202615209

Author(s)

Ye Liu

Affiliation(s)

Ningbo University of Finance and Economics, Ningbo, Zhejiang, China

Abstract

The construction of new liberal arts emphasizes interdisciplinary studies, which puts forward new requirements for the reform of core courses in finance and economics. Internal Control, as a core course for auditing majors, suffers from pain points such as abstract and difficult-to-understand theories, insufficient case resources, weak knowledge application, and superficial ideological and political education. This paper constructs a "micro-case + large case" teaching model, embedding micro-cases of relevant knowledge points and conducting group research on local enterprises as research objects, thereby covering the elements of internal control. Practice shows that this model has achieved good teaching results, while deeply integrating Ningbo business culture, realizing a deep integration of professional teaching, local practice, and cultural inheritance, which can provide a certain reference for the reform of finance and economics courses in the new liberal arts.

Keywords

New Liberal Arts; Internal Control; Case Teaching; Ideological and Political Education; Practical Teaching

References

[1]Wu Yan. Accumulating Momentum, Planning for the Future, Recognizing Change, Adapting to Change and Seeking Change - Comprehensively Promoting the Construction of New Liberal Arts. Research on New Liberal Arts Education, 2021, 1(01): 5-11+141. [2]Xiao Lidan. The Implementation Path of Organically Integrating Ideological and Political Education into Auditing Courses under the Background of New Liberal Arts Construction. Scientific Consulting, 2026, (05): 90-94. [3]Cui Haihong, Li Li. Reform and Practice of Talent Training Model for Auditing Major under the Background of New Liberal Arts. Financial Management Research, 2026, (01): 81-89. [4]Cai Yandong. Innovation and Practice of Development-Oriented Four-Force Driven Teaching Model of "Internal Auditing" under the Background of New Liberal Arts. Business Accounting, 2026, (03): 133-137. [5]Zhao Xiaorui, Zhao Shiqian. Exploration and Practice of Enterprise Internal Control Course Teaching under the Background of New Liberal Arts. Public Relations World, 2024, (17): 114-116. [6]Wang Yachen, Luo Shengquan. Logical Dimension and Practical Approach of New Liberal Arts Education Evaluation Reform under the Perspective of New Quality Productivity. Journal of Chongqing University (Social Sciences Edition), 1-13[2026-04-22]. [7]Mo Xun. Empowerment and Integration: Research on the Path of Collaborative Development of Innovation and Entrepreneurship Education and Regional Economy in Local Universities under the Background of New Liberal Arts. Journal of Higher Education, 2026, 12(11): 94-98+103. [8]Chen Jieyi, Yang Zonghan, Wu Ting, et al. Research on the Construction of "Digitalization" Curriculum System of Financial Management Major under the Background of New Liberal Arts. Western Quality Education, 2026, 12(07): 56-60. [9]Yan Meijun. Research and exploration on the construction of new liberal arts courses based on the "six-style two-point" model. Chongqing Science and Technology Daily, 2026-03-17(003). [10]Jiang Nan, Lai Jiakun, Luo Liangwei. Innovation and practice of management "dual innovation" talent training model under the background of new liberal arts. Science and Education, 2026, (05): 85-88.