Research On The Internal Control Of F Bureau Of Justice

In recent years,the unmanageable problems of administrative units such as corruption,waste of financial funds have been exposed,resulting in serious loss of state assets and causing a great threat in the interests of the state and people.in order to ensure the effective exercise of the functions of administrative units,and ensure the efficiency and effectiveness of the distribution and use of fiscal funds,strengthen the administrative the management is very necessary.Due to the current internal control of the administrative units is lagging behind,it is not conducive to the realization of the goal of administrative management,therefore,the establishment of a sound internal control system is very urgent.Firstly,the paper reviews the domestic and foreign research on the internal control of the administrative units through literature research,and considers that the research in China is still lagging behind and the empirical research need to be strengthened;then,the paper elaborates on the internal control theory of the administrative units,mainly introduces the definition and evolution of internal control,discusses the necessity of implementing internal control in administrative units and the feasibility of applying COSO internal control integration framework to administrative units;then the paper analyzes the status of internal control of the F bureau of justice through the methods such as questionnaire survey,interview,file access and case analysis,and in combination with China's Ministry of finance "administrative institutions internal control norms(Trial)" and COSO internal control integration framework.the paper find out its problems in the control environment,risk assessment,control activities,information and communication,supervision and so on.Finally,the paper puts forward opinions and suggestions to the internal control problems of the F bureau of justice,including: optimizing the internal control environment,establish a scientific risk assessment mechanism,the development of effective control activities,improve the information and communication strengthen internal and external supervision mechanism,etc.Through the study of internal control of the F bureau of justice,on the one hand the author hopes to improve the internal control system of the F bureau of justice,so that the business activities of the units can be better carried out,on the other hand,hopes to enrich the current empirical research on internal control of administrative units,and provide reference for the establishment of internal control of other similar administrative units.