Research On The Evaluation Of Internal Control Of Subordinate Customs Based On AHP

China Customs are the administrative law enforcement departments and has been considered a high risk sector.In order to deal with all kinds of risks,after ten years of efforts,the customs system has established a set of advanced internal control mechanism-which is based on the information technology-to monitor its law enforcement activities.However,although the customs system has made great achievements in the practice of internal control,but on the internal control theory,there are still huge research space.And The improvement of internal control system can not be separated from the scientific internal control evaluation system.this paper apply AHP method to build subordinate customs internal control evaluation system,in order to determine the effectiveness of internal control,find the weakness of internal control,and to give suggestions on how subordinate customs can improve its internal control.this paper briefly reviews the results of domestic and foreign scholars on the internal control evaluation,the development history of internal control,introduces the COSO and COCO framework which are the most authoritative internal control framework,and puts forward the relevant theory and method of internal control evaluation.It apply the COSO framework to the internal control of the customs,and propose the basic evaluation principle,the status quo and existing problems of subordinate customs internal control evaluation,and the feasibility and necessity of applying AHP method to subordinate customs internal control evaluation.then this paper apply the AHP and COSO framework to construct the internal control evaluation system of F customs.through the expert questionnaire,using fuzzy evaluation method to get score for each index and finally the total score of internal control of F customs,and puts forward some suggestions on how to improve the internal control of F customs.this paper uses COSO framework to lay a foundation for scientific evaluation of internal control of subordinate customs.It applies AHP to evaluate the internal control of subordinate customs.The evaluation based on COSO framework is a kind of process evaluation.which can make up for the shortcomings of results evaluation,and thus make the evaluation more comprehensive and scientific.