A Study On Internal Control Optimization Of Guangzhou A Entry-Exit Inspection And Quarantine Bureau

Administrative institutions are an important part of the government to carry out public service undertakings,and the level of their management directly determines the work efficiency of the government.Internal control refers to the organization,plan,method and procedure of internal implementation of various constraints and adjustments in a certain environment to fully and effectively obtain and use various resources,so as to improve the operating efficiency and fully and effectively obtain and use various resources to achieve the established management objectives.Internal control is the core of the factors restricting the management ability of administrative institutions and also the part that needs to be optimized.The research on the internal control of administrative institutions in China is at the initial stage.This research is conducive to the improvement of the ability of internal control of administrative institutions,the improvement of the utilization efficiency of funds and the actual work efficiency of administrative institutions,and the better play of the service functions of administrative institutions.In this paper,the internal control status quo of Guangzhou A entry-exit inspection and quarantine bureau was analyzed by using interview method,participatory observation method and other research methods,based on the COSO theory of internal control as the research framework.Then,in A combed the Guangzhou entry-exit inspection and quarantine bureau,on the basis of internal control evaluation data from the COSO internal control theory of the five elements respectively analyzes the control environment,risk assessment,control activities,information communication and internal supervision of the five aspects of Guangzhou A CIQ internal control existing problems: one is to control the environment in the budget control is weak,the second is the risk assessment of risk awareness is relatively lack,contract management,one of the three is to control the activity of relatively lax,four is the information in the information feedback in time,five is the internal supervision and lack of oversight.This paper analyzes the causes of the existing problems,and finally puts forward Suggestions to optimize the internal control of Guangzhou A entry-exit inspection and quarantine bureau: first,detailed budget control to ensure A good control environment;Second,clarify risk points and strengthen risk assessment ability;Third,strengthens the contract management to consummate the control activity;Fourth,strengthen communication and promote information construction;Fifth,we will improve supervision and auditing and carry out internal control and supervision activities in an all-round way.This paper studies the internal control optimization of Guangzhou A entry-exit inspection and quarantine bureau,aiming to improve its internal control effect in five aspects,including control environment,risk assessment,control activities,information and communication,and internal supervision,so as to provide experience for the construction and optimization of internal control of similar administrative institutions.