Construction And Research On The Internal Control In The State Institution

As the principal part for providing service to the social public, there are many problems in the internal control, especially in the system design, post setting and regulatory lag of assessment. With the increasing of the public consciousness in supervision and administration to the government, the government need to disclosure more content about their budgets. So the central government and the public media have made great breakthrough in the field of construction of internal control. But during the construction of internal control, some people make separation of the internal control theory and practice, which directly caused the low efficiency in the implementation of the internal control. Based on this, this paper takes “the administrative institutions internal control standard” for the theoretical basis, then analyzes the connotation and the evolution of internal control. After this, the paper expounds the definition, objectives and principles of the internal control of administrative institution, also introduces the internal control of administrative institution theory which contains four areas, including risk management, internal control unit level, business level, evaluation and supervision. Based on this, this paper uses the fuzzy comprehensive evaluation method to analyze the administrative institution of R bureau. As an example, the paper analyzes the risk assessment and control of the R bureau, the internal control unit level, business level of internal control, evaluation and supervision situation. Then this paper build up a internal control evaluation index system of R bureau, including 4 first-level indicators and 14 secondary indicators. According to the result of expert scoring, the paper gets the internal control evaluation report at last. According to the results of situation analysis and fuzzy comprehensive evaluation method, there are some problems in the internal control construction of the bureau R although they have made certain achievements. The problems is mainly about risk response, control, system control, process control, asset control, evaluation, supervision and so on. Therefore, according to the related issues, this paper presents the optimization of the internal control and construction to the bureau R, including strengthening risk awareness, building up risk coping mechanisms, improving the quality and ability of the staff, strengthening the construction of firm culture, strengthening the construction of internal audit and so on.