Abstract: he introduction of the modern risk-oriented audit model in universities’ internal audit of economic responsibility can help to improve the policy-making level, perfect the function of audit, and construct the scientific evaluation system. Such audit has to take into consideration the factors of risk in serious wrong reporting, false examination and evaluation. Further, we have to improve comprehensively the caliber of the staff, perfect the risk-evaluation system, and promote the auditing techniques to drive forward the auditing work in universities.