The Study About The Evaluation Of Administrative Units’Internal Control In Our Country

The administrative units are important to the development of our country, and the serviceefficiency of money is also related to the fundamental interests of our tax-payer. A sophisticatedinternal control system can make sure that the administrative units’ money be used efficient. Asthe evaluation of internal control system is important in the internal control system, it canimprove the internal control system to be more perfect, so the paper studies the problem aboutthe evaluation of internal control system and try to find a way that can evaluate the internalcontrol system in a quantization way.The paper selects the evaluation of internal control system in administrative units to be theobject of this study. First, the paper sums up the current situation about the evaluation of internalcontrol system, and makes two conclusions: one is that the study about the evaluation of internalcontrol system is still in the initial stage at present, another one is that the qualitative method ismore used than quantitative method. Second, the paper gives the definition of administrativeunits, the definition of internal control, the process of internal control and the definition ofevaluation. The paper also analysis the object of internal control in administrative unit, andsummarize the embodies and features about the administrative unit under the COSO. Third, onthe basis of foregoing paragraph and under the principle of purposiveness, maneuverability,independence, and importance, the paper builds an assessment index system which makespurchase business, monetary capital business, fixed assests business, conference expenses, travelexpenses and entertainment expenses as the first-class. Then, it also introduces four methodswhich are flow chat method, character explain method, questionnaire method and fuzzy syntheticevaluation method and selects the most suitable method during these four methods. Lastly, thethesis used the builded assessment index system to evaluate the internal control system about theoffice of Human Resources and Social Security in F province. During the evaluation, the paperdraw up a questionnaire to get the fundamental data, and the final result shows that the state ofinternal control in this unit is very good. This result fits the actual situation of this administrativeunit and it also proves that the assessment index system can be used in other administrative units.According to the results, the paper reaches two conclusion: one is that it is possible to make aquantification way to evaluate the internal control of administrative units, another one is that thequantitative method is contribute to finding the weak link of internal control and making the internal control system more complete. Contemporary, the paper puts forward four suggestions:make the law system about administrative units’ internal control system more perfect; pay moreattention to the foundation of internal control system; strengthen the work of basic accountingand both use the qualitative method and quantitative method.