Study On The Evaluation Of Internal Control In China's Administrative Institutions Based On Integration Model

With the implementation of the Code of Internal Control of Administrative Institutions(Trial),great progress has been made in the construction of internal control of administrative institutions in China.However,problems such as imperfect internal control design,poor implementation effectiveness,risk assessment and prevention capabilities need to be further strengthened.How to further improve the level of internal control construction has become an important task for the reform and development of administrative institutions.In this process,in order to make it more effective in the internal control work of our administrative institutions,we must continuously improve the effectiveness and scientific nature of the internal control evaluation system,which is particularly important.Therefore,it has the dual significance of theory and practice to carry out in-depth research on internal control evaluation of administrative institutions in China.This paper first briefly summarizes the background,research significance,research thoughts and main contents of the thesis,and reviews and summarizes the current research status of domestic and foreign academic circles.Secondly,it defines and analyzes the concepts and theories of internal control and evaluation in administrative institutions.This paper discusses the objectives,elements,levels and characteristics of internal control in administrative institutions,as well as the connotation,objectives and principles,the framework of the system,and the methods of internal control evaluation in administrative institutions.On the basis of the brief introduction of the main content of the COSO framework,the difference between the new framework and the old framework is compared,and the inspiration of the new COSO framework to improve the internal control evaluation of administrative institutions is clarified.Next,by comparing and analyzing the main evaluation model of administrative institutions,the internal control evaluation index system based on the integrated evaluation model of administrative institutions is designed.Then,taking the Z institution as an example,according to the built internal control evaluation model,the effectiveness of Z unit internal control is evaluated,and the shortcomings of Z unit internal control are found,so as to propose effective measures to perfect Z unit internal control on the basis of existing defects.Finally,the paper summarizes the research results and puts forward the prospects for the future.