A Study On The Optimization Of The Meteorological Department Internal Audit Based On The Internal Control Perspective

In recent years, with the development of economic and social, demand of government, society and public for meteorological service are becoming higher and higher, the government s’ and public’s demands for meteorological service are becoming higher and higher. Under the great attention of the Party Central Committee and the State Council, meteorological service has been a rapid development in our country. Along with the national financial more and more inputs to the public meteorological, the internal audit has an irreplaceable function in strengthening the management of the Department, optimizing the internal control, improving the economic benefit, perfecting the self restraining mechanism, guarding against the risk of management and ensuring the realization of the goal of meteorological modernization. With the development of meteorology, to discuss the internal audit of the meteorological department under the perspective of internal control has positive significance in improvement of the internal audit work, enhancement the quality of internal audit and improvement the quality of internal audit staff. The implementation of the internal audit of the meteorological department under the perspective of internal control is a powerful guarantee for achieving the goals of the meteorological modernization construction of our country.From the view of importance of internal audit in internal control, the current situation and problem in internal audit of meteorology department will be discussed by analyzing of internal control and internal audit. According to the management and business characteristics of meteorological departments, the application of economic duty audition from view of internal audit optimization in the audition of economic duty, expenditure, project and special will be researched, by qualitative and quantitative methods. The operation of internal audition is validated by selecting an audit project in S Province meteorology is as an example. This provides the reference for the administrative institutions to strengthen Internal audit and internal control.