Research On The Internal Control Of Procuratorial Organs Involved In Property

The seizure, detain, and freezing of the illegal income, crime-related property, tools of crime, and illegal possession of prohibited in the process of the prosecution by the procuratorial organ have the function of preservation of evidence, crime prevention and the protection of property punishment execution. Moreover, it is an also important way to deprive criminals of illegal income. Relevant laws and judicial interpretations concerning procuratorial organ executed property have been amended and modified for several times, and still in a process of continuous improvement.Under the current procuratorial expenditure security system, the turn-over of the property involved crime is linked to supplement of the procurator expenditure in some areas with financial problem. The illegal seizure, detain, freezing and processing of the property involved, out of the organization or personal financial benefit, not only violates the legitimate property rights of the parties, but also harm the public enforcement and trust with bad impact in the society. Due to the economic characteristics of the involved property, it is not enough to work out solutions from the perspective of law, it is necessary to conduct a comprehensive study, proposing a comprehensive solution in line with the actual situation, in which management internal control theory is the one strategy.Internal control theory initially stems from enterprise management, and then has been introduced into the management of public institutions. The theoretical results and practical experience of internal control provides a basis for public sector internal control. The principles of public sector internal control include:comprehensiveness, importance, restriction, adaptability, efficiency, correspondence of the right and responsibilities, etc.. The five elements of environment control, risk assessment, activities control, information communication, and supervision constitute the public sector internal control framework system.There is no specific case-involved property internal control system in procuratorial organs, but scattering some work requirements, without a sound internal control system. The problems of the case-involved property process by procuratorial organs in practice include:seizure, detain, freezing without placing on file, seizure, detain, freezing beyond the scope, seizure, detain, freezing indolently, uncompleted transfer procedures, confused custody of case-involved property, untimely processing of the property involved, illegal handling of the property involved. The causes of these problems:a small number of prosecutors lack of understanding, lack of expenditure in part of the district procuratorial organs, lack of the legality and review control mechanism, inefficient supervision mechanisms, unimplemented liability ascertainment, etc..The procuratorial organs objectives of case-involved property internal control are:legal seizure, detain, freezing, custody and disposal of property involved, to ensure that the property involved is safe and effective, and financial information is true and complete, to eliminate the internal favoritism and dereliction of duty, to protect the legitimate rights and interests of the parties, to improve the level of law enforcement and the quality of handling cases, to effectively combat and prevent crime, to safeguard social fairness and justice. It is necessary to construct the procuratorial organs property internal control framework by optimizing the control environment, enhancing risk assessment, strengthening internal restriction, strengthening the authorization and approvals, improving the financial system control, and carrying out s liability ascertainment. That contains innovative internal control mechanism:regularly risk assessment of property processing work, strengthen of the supervision and control of the investigation and supervision department, improvement of the supervision and control of the involved property, to mention a treatment authorization and approval of the involved property, the establishment of the Review Committee for the property involved process, the establishment of periodic financial settlement reports, scientific distribution of additional expenditure caused by turned-over property involved.