Research On The Internal Audit Of The Administrative Institutions

The18thCPC National Congress issued a "not to move or retreat along the path ofsocialism with Chinese characteristics, declaration and programme of action and politicalstruggle" built for the comprehensive well-off society in the new period, the audit work ofthe new requirements, especially the internal audit work, to adhere to, improve Chinasocialist audit system, implementation of the decision-making arrangements of the centralauthorities carry out not to move or retreat, to firmly establish the scientific idea of audit,the audit transformation to enhance the sense of urgency and sense of responsibility. Earlyin the17th Party Congress meeting made clear requirements of building service-orientedgovernment, improve the internal institutions of administrative institutions,decision-making, execution, supervision, restriction to the relative separation. In thiscontext, it is necessary to set up perfect administrative institution internal mechanism,improve internal functions, the equilibrium state to form a mutual supervision andrestriction of administrative institutions, so as to promote better implementation of publicfunction. The internal audit as an effective supervision and control means, not only meetsthe needs of the times and development requirements, but also can help administrativeunits better fulfill the mission and construction work. Therefore, it is necessary to study forthe internal audit of the administrative institutions, the administrative institutions of publicfunction will provide security can on the one hand, on the other hand, it is conducive toplay the internal audit supervision, restriction of role and function. First, using the methodof literature, the literature data collection, collation and analysis, summarize the concept ofinternal audit of the administrative institutions and theoretical basis, lay a necessarytheoretical foundation for the study; secondly, the practical analysis method, through theinvestigation of the administrative institutions to find examples of ways, according to theinternal audit work administration the institutions to carry out analysis of the presentsituation, deeply analyzing the internal audit in administrative institutions problems; again,analyzes the problems and research deeply and the root of the problem, to provide the necessary basis for the countermeasures and suggestions are put forward; finally, on thebasis of the above analysis, the use of theory with practice, put forward proposals onChinese administrative work of internal audit. Through this study, on one hand can enrichthe academic research on the work of administrative institutions of internal audit contentfrom a theoretical perspective, on the other hand also can improve the internal audit inadministrative institutions of China to provide practical reference and guidance.