The Research On Internal Control System Of Government Institutions

Government institutions set up a system of internal control, which can effectively limit theexcessive concentration of power from leading to rights abuse.The unit continuously improve selfmanagement level in the process of formation of the internal control system. It is the product in the processof economic management activities, the more the economic develops, the more important the internalcontrol will be. Internal control is an important part of the modern management, which has been widelyused in modern enterprise management, Internal control has just started in the government institutions ofour country, both theoretical research and implementation of internal control system is not up toexpectations. Internal control of government institutions have many places to improve, the road to theperfection of internal control needs the effort from different institutions. Based on the existing system, howto develop the most effective internal control system which meets the actual requirements of governmentinstitutions. The fact is developing detail rules under the existing framework. how the governmentinstitutions formulate internal control system for themselves? How to guarantee the execution of its internalcontrol system? This article put some research on the internal control of the administrative units.This paper is divided into five parts: the first part is the introduction, it mainly introduces thebackground and significance of the research, and the influence on the building of government institutions’internal control system.The domestic and foreign study of the internal control theory introduces researchachievements on internal control of government institutions.The second part introduces the basic theory ofinternal control in administrative units, including the meaning, goals, principles, scope and elements. Thefocus is in the third part, which make People’s Procuratorate of A as an example, then analysis the internal control situation, point out positive places on the internal control,according to the five elements of theCOSO Framework method,analyze its internal control environment,main risk,relevant measures and theproblems of information and communication.The fourth part put forward some administrative measuresaiming the existing problems about the internal control in People’s Procuratorate of A.