An Analysis of the Practical Teaching of Internal Auditing Courses of Applied Undergraduate Colleges and Universities

In 2014, the ministry of education of China proposed that in order to enhance the training of applied talents, the state will transform half of the undergraduate universities into applied universities to meet the strategic needs of the ongoing national economic transformations and industrial upgradings. The difference between applied universities and research-oriented universities is that in running a school, the former attaches great importance to its practical application of professional knowledge and the transformation of theoretical results, and it actively nurtures and strengthens the talents of the application type specialty in order to meet social needs. Auditing is typically a comprehensive and practical discipline of applied profession. Internal audit is one of the core courses required by auditing-majored students. Therefore, it has certain practical significance to analyze the lessons of the internal audit curriculum. This paper first introduces the status of internal auditing course in the construction process of applied undergraduate universities, then it analyzes the problems found in the teaching process of the course, and finally it proposes some corresponding countermeasures.