Internal Control Evaluation System Of Administrative Institutions Research

The release of “Administrative institutions internal control standard(try out) ",marks the administrative institution’s establishment and implementation of internal control has been become a legal obligation from the need of objective. However, as an along of administrative system reform, the road of internal control is not royal as same as reform itself. How to improve the effectiveness of the administrative institutions’ internal control, which is one of the focuses of the theory and practice,and the internal control evaluation is one of important subject. This paper probes into how to evaluate internal control of administrative institution and will build an evaluation index system of the structure from two aspects: design integrity and implementation effectiveness, analysis and discussion the inner link, metrics and evaluation standards of the system. It is of great significance, it is of great significance, one can perfect the internal control evaluation method, and the other can promote the benign development of the internal control practice.The target of this article mainly focus on from the integrity of the design of the internal control and its execution efficiency to construct the administrative institutions internal control evaluation system. To achieve this goal, this page uses the index system method, expert investigation method and so on to design a set of complete and reasonable evaluation index system of internal control, the system contains the index structure, index measurement, index comprehensive evaluation, etc. Mainly through browse the literature, policies and regulations;consulting experts and people who with rich experience and other methods to study the structure and its measurement of the index system.It is concluded that: a total of five indicators in first level,they are internal environment, risk assessment, control activities, information and communication and internal supervision. on this basis,they are further decomposed into 19 secondary indexes, forty-seven three-level indicator; In execution effectiveness, it is decomposed into 2 level indicators, five first-level indicators and twenty-six secondary indexes, the primary index are mainly from the goal of the internal control achieved,they are compliance goals, assets goals, report target, prevent fraud goals and service target. Using the method of mixed online research and paper research, analyze, summarize the experts’ opinion in order to get a result of relative importance degree of each index, and finally adopt AHP method which development is relative mature and are used widely by many scholars, to build a set of relatively complete, reasonable and practical evaluation index system of internal control of administrative institution...