Discussions On Internal Audit Of YC Municipal Bureau Of Statistics

In recent years,with the development of local economic and social,audit supervision has become increasingly important.In particular,the Fourth Plenary Session of the 18 th CPC Central Committee put forward: to achieve the full coverage of public funds?state-owned assets and resources?leading cadres of party and government and state-owned enterprises and institutions to fulfill their economic responsibilities.In2016,the National Audit Office again issued the “Opinions on Adapting to the New Normal Practice and Implementing the New Auditing Duties”,and proposed to open up a new situation,the audit work must recognize and adapt to the new normal,practice the new concept,independently perform the audit supervision duties according to law.Under the current situation,it is necessary to consider the new normal and practice the new concept in internal audit work,study the development trend of internal audit,propose practical and feasible methods and measures to solve problems,give full play to internal auditing power,scientifically integrate audit resources and achieve full coverage of audit supervision.The internal audit work carried out by the statistical department is an objective need to comprehensively establish a statistical work management mechanism and serve the socialist market economy,a new measure for the statistical department to self-discipline,maintain financial discipline,promote financial management,open source and reduce expenditure,and an important means to guarantee the healthy development of the statistical industry.With the continuous development of the economy and society,in order to adapt to them,the work tasks,methods and management systems in the statistical department have undergone major changes,and the statistics have played an increasingly important role in the economic development of a place.With the increase of statistical business,various statistical funds are becoming more and more,and becoming more and more complicated,which makes the development of internal audit work particularly urgent.From the perspective of the national statistical system,as of 2018,the National Bureau of Statistics and the provincial statistical bureaus have established an internal audit system.In December 2018,the Jiangxi Provincial Bureau of Statistics,which belongs to YC Municipal Bureau of Statistics,established the implementation rules for the internal audit work of the Jiangxi Provincial Bureau of Statistics,requiring all Municipal Bureau of Statistics to comply with the implementation.However,it is rare to carry out internal audit for Municipal Bureau of Statistics,which is not conducive to giving full play tothe role of statistics in serving local economic and social development.This paper takes YC Municipal Bureau of Statistics as the research object.Firstly,it adopts the literature research method.By collecting,sorting and analyzing the literature data,it summarizes the theoretical basis of the internal audit of the administrative institutions from the necessity,the problems and behaviors of the internal audit of the administrative institutions three aspects;Then it summarizes the internal audit of administrative institutions from three aspects: First,it expounds the meaning and characteristics of the internal audit of administrative institutions,and secondly,it describes the system components of internal audit of administrative institutions from the objectives of internal audit,the content of internal audit,the procedures of internal audit,the functions of internal audit and the effect of internal audit of administrative institutions,and the third is to expound the theoretical basis of internal audit of administrative institutions,including public product theory,public choice theory and public power balance theory.Secondly,using case study method,expound the basic situation of internal audit of YC Municipal Bureau of Statistics from the aspects of system construction,organization setting,staffing,main content and working procedures,find the internal audit of YC Municipal Bureau of Statistics has problems such as inadequate internal audit system,unreasonable internal audit institutions,low comprehensive quality of internal auditors,irregular internal audit operations,and insufficient auditing of special funds such as censuses.Then deeply analyze the problem of the internal audit work of YC Municipal Bureau of Statistics,and find out the reasons by in-depth research,argumentation and analysis,with vague concepts,insufficient attention to internal audit work,imperfect internal auditing staffing and training mechanisms,lagging technical methods for internal audit work,and incomplete internal audit systems and related laws and regulations four main reason.Finally,put forward five suggestions for the problems: the first is to strengthen the understanding of internal audit work;the second is to improve the rules and regulations and promote the standardized management of internal audit work;the third is to equip with independent internal audit institutions and personnel and innovate the way of working;the fourth is to strengthen team building to improve the quality of internal auditors;the fifth is to improve work method and extend work processes to improve the quality of internal audit.