A Research On Internal Control Optimization Of Customs Anti-smuggling Department

Since the theories of internal control in customs and the socialist rules of law are highly promoted in China,the customs internal control has been implemented smoothly.The detailed implementation of The codes and Records of the Joint Node in Customs' Internal Control in Law Enforcement,The Basic Norms of the Customs' Internal Control are regarded as a milestone in the customs internal control development.The head officers in China's General Administration of Customs(CGAC)proposed that the construction of the internal control be further deepened and "three lines of defense" be consolidated,which has brought a good opportunity for accelerating the process of the customs internal control in China.Anti-smuggling Bureau,as an emerging sector in the customs office,is charged with criminal law enforcement,administrative law enforcement and other management functions.However,the functions of internal control are relatively fragmented,which fail to show its abilities in full extent.The frame theory of COSO internal control will be introduced in this research paper,in which the internal environment,controlling effects and internal supervision are to be referred,while the risk assessment and information communication are to be mainly focused.In the aspects of risk assessment,the relative department need to work out optimization policies so as to defend risks among the process of enforcement,government and management;in the aspects of information communicating,the risk analysis and high-risk warning modules should be embeded in the internal control system so as to achieve the expected effects.The writer then proposed directed measures to resolve problems in the aspects of internal environment,controlling activities and internal supervision,in which the theories of COSO internal control are proved to be convincing and effective.