A Study On Problems Of The Internal Control Of Finance Bureau In C District

On January 12,2018,the Audit Commission released the newly revised "Regulations of the Audit Commission on Internal Auditing Work." The "Regulations" emphasizes the importance of improving the internal control of the unit and preventing risks.Although since the Ministry of Finance issued the "Standard for Internal Control of Administrative Institutions" in 2012,all the units began to attach importance to the related work of internal control construction.In fact,at this stage,The related work of the internal control system construction in China's administrative institutions has only stayed in the basic evaluation of the units,and lacks targeted and mimicable procedural processes and templates.This has affected the units to improve their internal Control construction work.Therefore,it is very important to study the internal control issues of representative administrative units and departments.On the basis of introducing the development of internal control theory in China and abroad,this article mainly discusses the development process of the internal control system of Chinese enterprises and administrative institutions.In particular,it interprets in detail the COSO internal control framework theory widely accepted by European and American countries,and further discusses how internal control theory evolves and gradually becomes one of the necessary management tools for all kinds of organizations today.Referencing the concept of "five factors" in the COSO internal control framework,the C-zone Finance Bureau's internal control construction is currently analyzed and evaluated comprehensively.Through the analysis of the specific situations in these five areas,we will put forward our own suggestions and opinions on the improvement and protection of the internal control of the Finance Bureau of the C District.Enhancing the construction of internal control is of great significance to the improvement of the management level of administrative institutions,which can effectively save financial funds,promote institutional streamlining and high efficiency,and reasonably avoid financial risks and other risks;it is an important and effective means for the modernization and scientific management of government departments.