A Research On The Relationship Between Internal Control And Auditing In Government Departments

In recent years, governments around the world with the gradual deepening of reform on the change of government functions have gradually become the focus of academic research. From 1978 to now, China has carried out six of the administrative system. In the February of 2008, party's 17 big reports proposed deepens the reform of administrative systems to 2020 the general objective, The request take transforms the government function as the key point, the deepening government apparatus reform, the optimization Official organization structure, realizes the government mode of administration to the standard order, public transparent, the convenient highly effective radical transformation, constructs the people's satisfied government. In this particular period of economic transformation, government departments are quietly changing, gradually managed to clean the type, service sector transformation. But our country has practiced the audit announcement system since along with 2003, the public deepens gradually to the Government department management situation's understanding, exposes some undesirable tendencies facing the partial Government department, the populace feels relentless: How our trustee now was this? Related leading department also noted that these phenomena, in order to improve the management status of government departments, relevant departments of the government sector is gradually building an effective internal control and play the role of the internal control issues put on the agenda. How to construct and the consummation Government department's internal control frame becomes a big difficult problem which the department leads faces. Audit is being audited resource utilization and other economic behavior monitoring and evaluation,is bound by acts of the government departments can effectively prevent, protect against the risk management department and promote the building of government departments, which is given to the public government departments and external oversight mechanisms, and therefore improve the management of government departments can not do without the supervision of the audit.This article in profits from the domestic and foreign scholars to be related the research results in the foundation, take principal-agent theory, audit immune system theory, new public administration theory and resources effective disposition theory as rationale. Internal control from the government of the importance and status, analyzes the control environment, risk assessment, control activities, information and communication, monitoring separately with the audit between mutual influence, the research conclusion thought that the control environment, the monitoring factor's fit and unfit quality will affect the audit's cost height and the quality height; The risk assessment, control and the information and the communication factor do not carry out or the invalid execution possibly give the divisional management to bring the massive loss hidden danger, has increased the audit work difficulty, affects the audit the benefit.. When the audit of its poor, quality is not high, according to the above in the foundation writes up the report of audit will then reduce Government department's authority, damage to government departments'public image in society, if the public lose faith in government departments, therefore, will lead to the continued deterioration of management of government departments. Generally speaking, in the Government department internal control frame five essential factor's consummations are helpful to audit activities smooth advance, promotes the audit activities high-grade highly effective; Audit activities' effective development can also promote the Government department own service consummation, reforming internal control construction crack and the insufficiency. On this basis, the article, has carried on the analysis to 2008 year Government department performance of budget and the financial revenue and expenditure situation's findings of audit, pointed out internal control's five essential factor aspect's question existing in the Government department, the last, from the angle of internal control proposes reforming management of the Government to improve government performance measures. The innovation of this paper is:1,under the current transformation of government functions of economic transition's conditions, rarely has the scholar to study the Government department internal control and the audit relatedness, therefore this article rests on audit office's scientific research direction, relates the Government department internal control with the government audit, from Government department internal control frame five essential factor aspect and audit function angle search consummation divisional management countermeasure.2,in research technique, with the game analysis method demonstrated the importance of internal control of government departments, and has analyzed mutual influences between the Government department internal control five essential factors and the government audit .