A Study On Optimal Model Of Internal Controls Audit In Customs

At present, the customs system is faced with a more and more complex law-enforcing environment. The construction of customs internal control mechanism, the core tasks of which are to strengthen the restriction and supervision on the power operation of the customs, keep a lookout for the risks of enforcement, management and corruption, has proved to be the · powerful guarantee to realize scientific development of customs and the internal audit is an effective means to evaluate the performance of customs internal control mechanism construction. The present study summarized the achievements of evaluation system of customs internal control mechanism both in China and abroad; proposed the definition of customs internal control mechanism and illustrated its basic constitutive elements; summed up the principles to determine the emphasis of the customs internal audit and the key point of internal audit in every business area of customs; constructed the method system of customs internal control audit based on the emphasis and principles of customs internal control audit; listed the main problems in assessment of customs internal control system and deeply analyzed the possible reasons. At last, we put forward the detailed project to optimize the model of customs internal control audit.The present study includes four parts. The first part elaborated the background and significance of the investigation; summarized the research achievements of internal control area at home and abroad and gave the corresponding analysis and comment.The second part gave the definition of related notions and elaborated their meanings; proposed the conception of customs internal control audit and explain related elements; discriminated the logical relationship between customs internal control and internal audit and put forward the theoretic basis of present research; according to the characteristics of custom service, identified the emphasis of internal audit in every business area and constructed the method system in internal audit of customs.The third part clarified the detailed projects and demands for internal control system in the third class of customs, generalized the main problems in internal control system and deeply analyzed the possible reasons for them, then elicited the necessity of optimizing the model of customs internal control audit.The last part put forward the approaches and countermeasures to optimize the model of customs internal control audit from five aspects including enhancement of top-level design, improvement of organization, unification of regulations, reinforcement of technique support and cultivation of expert team.