A Case Study On The Evaluation Of Internal Control In Administrative Institutions

In 2012,China's Ministry of Finance issued the “Regulations on Internal Control of Administrative Institutions(Trial)”,which requires that since January 1,2014,China's administrative institutions should fully implement internal control,and the “Accounting Reform and Development” issued in 2016 The "Three-Five" Plan Outline also requires the improvement of the internal control norm system.The "Decision of the Central Committee of the Communist Party of China on Comprehensively Advancing Several Major Issues Concerning the Rule of Law" was passed at the Fourth Plenary Session of the 18 th CPC Central Committee,and the 70 th important reform measure on the decision-making deployment of "strengthening internal process control and preventing abuse of power" It is required that all types of administrative institutions at all levels in the country be completed and effectively implemented internal control before the end of 2016,and an annual reporting system for internal control of the unit will be formed,which will be included in the unit final report system.This article mainly uses the A administrative institution as an example to evaluate the establishment of the internal control system and the implementation of the system after the promulgation of the "Regulations on Internal Control of Administrative Institutions"(hereinafter referred to as "internal control norms").Firstly,according to the framework of "Internal Control Specifications",the basic theory of internal control of administrative institutions is introduced.In order to facilitate the evaluation of the internal control of the unit,the author designed the questionnaire based on the actual situation and characteristics of the A unit,mainly through its internal The ten factors of the investigation were investigated,and the questionnaire was distributed to the internal finance department staff of the A administrative institution and the external audit team members,and the results of the investigation were analyzed and evaluated,and the internal financial group and the external audit team were compared.Evaluate the difference;evaluate and analyze the internal control situation of the unit and business level of the A administrative institution according to the survey results;finally,the situation of the questionnaire will be combinedwith the author's field investigation in the unit for two months,for the unit's Internal controls have put forward effective recommendations to improve the internal control of the unit.