Research On The Construction Of An Internal Performance Audit Evaluation Index System For Procuratorial Organs

At the end of 2018,the Supreme People’s Procuratorate(SPP)promoted the reform of internal organizations and the redistribution of functions in each primary court to strengthen the judicial attributes of China’s procuratorial organs and meet the needs of more levels.At the same time,in the context of the current implementation of comprehensive budget performance management,this reform adds new challenges to promoting comprehensive budget performance management in procuratorial organs.The Party Central Committee released the Opinions on Strengthening the Legal Supervision of Procuratorial Organs in the New Era in June 2021,and the Supreme People’s Procuratorate released the Procuratorial Work Development Plan for the 14 th Five-Year Period in October 2021.Both documents set higher standards for procuratorial organs to carry out their responsibilities to comply with the law,implement performance management,and enhance prosecution.The People’s Procuratorate of City A has been chosen as the study object based on the debate above.The investigation is undertaken from the internal audit perspective to create a performance audit evaluation index system.First,the pertinent studies on performance audit and procuratorate performance were sorted using the literature research method,and the principal-agent theory,new public management theory,and 5E theory were developed.Second,the roles of the procuratorate’s internal agencies are sorted out.Next,the roles performed by each internal institution of the procuratorate were carefully sorted out,and the existing state and the factors that led to the procuratorate in City A’s internal performance audit review were examined.Third,the concept of determining the indicators and levels of the internal performance audit evaluation index system,using hierarchical analysis to determine the weights,forming an internal performance audit evaluation index system with the characteristics of the procuratorial business,reflecting the performance of each internal agency and the procuratorate as a whole,and using the average value of the indicators and levels was summarized from policies and regulations,work reports,and consulting experts.The issue with there being no indicator system.Based on it,data from 2021 will be used in conjunction with the fuzzy comprehensive evaluation method for simulation application analysis to show how the evaluation index system can be used,to derive performance conclusions,present audit ideas,and aid the procuratorate in increasing management effectiveness.Fourth,we propose safeguards for implementing the internal performance audit evaluation index system,including optimizing the internal performance audit evaluation environment and timely improvement and adjustment of the internal performance audit evaluation index system.The innovation of the thesis is primarily based on the internal audit perspective,which differs from the evaluation indexes of other industries,and constructs a set of internal performance audit evaluation index systems specifically applied to procuratorial agencies,which more comprehensively reflects the performance of each internal procuratorate agency in carrying out its duties and determines the appropriate evaluation criteria in accordance by the situation.On the one hand,it is expected that this study will help the Procuratorate increase the efficiency of its internal management,enhance its capacity for handling legal cases,and make significant contributions to the growth of comprehensive budget performance management.On the other hand,it is anticipated that this study will assist auditors in making significant strides in the development of performance audit work and serve as a theoretical exploration for the study.