Research On Evaluation Of Internal Control In X Sub-District Office

It is of great important significance to establish an internal control evaluation system that is in line with the actual conditions of administrative units,use the evaluation results to check the effectiveness of internal control implementation,guide the unit's internal control construction,and form a working mechanism with checks and balances of power and clear responsibilities.It is an effective means to improve the operating efficiency of administrative units.It is a realistic requirement for building a government ruled by law and an important measure to strengthen national governance.This article takes X Sub-district Office as the research object.Through field investigation,it is found that the existing internal control evaluation system of X Sub-district Office has problems such as unclear evaluation subjects,poor evaluation content,objective evaluation standards,and difficult to use evaluation results.It is difficult to meet the needs of the internal control evaluation of X Sub-district Office.Based on this,this thesis firstly builds an internal control evaluation index system that conforms to the actual situation of X Sub-district Office under the premise of clearly evaluating the subject and object.The internal control evaluation index system of X Sub-district Office is composed of 2 first-level indicators,10 second-level indicators,and 36 third-level indicators;Then Analytic hierarchy process(AHP)was used to establish the hierarchical model,Delphi method was used to construct the judgment matrix and the consistency test was performed to determine the index weights.Finally,the comment set was established based on the fuzzy mathematics principle,and the expert score method was used to determine the evaluation results of the internal control of X Sub-district Office.This thesis analyzes the evaluation results of the X Sub-district Office and puts forward specific rectification suggestions for the indicators with lower scores in the evaluation results.Mainly including: strict implementation of centralized management and separation of duties,implementation of budget execution analysis,strengthening of special authorized payment management and expenditure document review,vigorously rectifying asset business control,and establishing contract filing systems.The research results of this thesis are as follows:(1)Construction of an evaluation index system for the internal control of grass-roots administrative units represented by X Sub-district Office,and applied to the evaluation of internal control of X Sub-district Offices,to provide methods for the internal control evaluation of grass-roots administrative units;(2)Form a comprehensive,specific and realistic internal control evaluation result,and propose corresponding rectification suggestions for the weak links in the internal control of X Sub-district Office reflected in the evaluation results,and truly implement the internal control evaluation to promote the unit's internal control construction;(3)Widen The scope of application of the evaluation results.The internal control evaluation results can not only be used to guide the internal control construction of grass-roots administrative units,but also serve special audits and external supervision.