Research On The Internal Audit Of Local Tax Bureau Of CD City

In recent years,the tax reform has accelerated the task of the taxation department in allocating income and regulating the economy.Taxation,as a law enforcement department,has certain specialties in its practice activities.Each position and link is vulnerable to the test of money,rights,and human feelings.It is prone to abuse of power to seek personal gain.With the introduction of the central eight regulations,The prevalence of the anti-corruption trend,the role of tax system economic responsibility audit in the new situation is increasingly prominent,and internal audit work is also facing new challenges.Therefore,how to improve the internal audit system,innovate internal audit methods,and bring into play the effectiveness of internal audits in the current situation,so that the internal audit work is an escort for the reform of the taxation system and the sound development of taxation work,including the CD is the Local Taxation Bureau.The topics that all tax systems should actively explore.By reading a lot of literature and combining with practical experience,this paper analyzes the current standard requirements and operating conditions of the internal audit of the CD local tax bureau.At the same time,it makes use of the form of interview to understand the current situation of internal audit more deeply.Through the analysis of the current situation of the establishment,system operation and supervision of the internal audit agency of the Local Taxation Bureau of the CD City,the problems are discovered and practical suggestions are put forward.It is expected to provide theoretical support for the further development and improvement of the internal audit work of the city's local tax system.After analyzing the status quo of the internal audit of the Local Taxation Bureau of the CD City,it was found that there are four outstanding problems in its internal audit.First,there are obvious irrationals in the organization and staffing arrangements,so they are unable to perform the heavy workload.Second,the lack of awareness of the internal auditors and internal auditors of the internal auditors makes it difficult to fully play the role of internal auditors.Third,there are drawbacks in the operating system,the audit method is lagging behind,and the follow-up rectification supervision is weak.Fourth,the implementation of audit-related systems is weak and internal control is flawed.Separately analyze the above issues and propose coping strategies.In the setting of institutions and personnel,an audit working group can be set up in each county district bureau to continuously audit the daily work.At the same time,it is necessary to increase personnel training and selection.In terms of setting up the auditing consciousness,the two sides respectively put forward proposals from the perspective of the auditors and the objects to be audited.In auditing methods,information-based auditing methods can be used,and risk-oriented auditing theory can be introduced.In view of the poor implementation of the system,relevant suggestions for improving the internal control system were proposed.