Research On The Internal Control Of Administrative Institutions Under The Framework Of COSO

In recent years,administrative institutions have been facing various challenges in every respect.The internal problems have also been increasingly emerging.As a result,corruption issues caused by non-proper internal constrains occurred.Though many administrative institutions have established relative internal constrain schemes,the internal constrains are not perfect enough to avoid all the problems,for example,lack of strong internal constrain consciousness,non-efficient informative communication,or insufficient executive ability,and those problems vary for different institution.In terms of establishment of internal constrains of administrative institutions,some units just copy blindly instead of targeting at realistic problems.Therefore,how to optimize internal constrains within administrative institution has become an important topic.Compared with provincial and municipal administrative institution,district level institutions are even weaker in internal constrains.To improve constrain levels of those institutions is of vital importance for the development of whole national administrative institutions.In this paper,one district finance bureau in Jinan was selected as case unit and fit the study purpose of this article.In this paper,it first introduce the topic background,research purpose,and literature review.Secondly,it conceptualizes the internal control and COSO framework,introduces the internal control under COSO framework systematically,and illustrates foundation of internal control theory.In addition,it elaborates the current situation of internal control management in national administrative institution,and introduce the evolution process of internal control system within national administrative institution and further analyzes the target and influencing factors of internal control within administrative institution.Fourthly,combining the uniqueness of administrative constrains within administrative institution,applying the five factors as specific entry point,the paper mainly analyzed the prolems with respect of internal constrains situation,risk management,control activities,information and communication,and supervision in this district finance bureau in Jinan.The fifth part introduce the internal constrains of foreign administrative institutions and inspirations from foreign concept.The sixth part is to propose a series of improvement measures and suggestions specifically designed for the administrative institutions.This aims to further establish the internal constrain system of the administrative institutions in order to achieve more healthy and orderly development.Last but not least,a conclusion and expectation for establishment of internal constrains is carried out.This paper aims to contribute a case study for the research of internal constrain establishment within administrative institutions through theoretical study and case practice,in order to promote the development of internal constrains of administrative institutions.