Research on Performance Auditing of Internal Controls in Higher Education Institutions Based on the Fundamental Task of Cultivating Virtue and Nurturing Talent

DOI: https://doi.org/10.62517/jmsd.202512628

Author(s)

Shuhua Liu

Affiliation(s)

Jining Polytechnic, Jining, Shandong, China

Abstract

The imperatives of "high-quality development" and "delivering education that satisfies the people" necessitate the modernisation of educational governance systems and capabilities, with university internal controls and their performance constituting a critical component. Guided by the directive to "evaluate all institutional work against the fundamental standard of fostering virtue and nurturing talent" and grounded in education's intrinsic nature, this study analyses the interactive mechanisms between internal control and moral education. It elucidates the long-term, external, and comprehensive characteristics of higher education internal control performance while clarifying the scope and implications of its associated costs and benefits. Drawing upon this essential understanding and adopting a problem-oriented approach, the paper proposes feasible recommendations for integrating moral education into higher education internal control practices.

Keywords

Moral Education; Higher Education Internal Control; Performance Audit; Process Evaluation

References

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