Research On Influencing Factors For Service-oriented Function Effect Of Guangdong Prison Internal Auditing Department

The 19th Party Congress report advocates governments to change their functions to service-oriented ones.So governments are required to improve their internal institutional settings,enhance functions,fulfill their public fiduciary responsibilities,and build a service-oriented government with an optimized and efficient function.At the same time,it also advocates internal departments of governments,including prison system,to achieve the overall goal and then fully provide public products.In view of the current stage of the internal auditing department of Guangdong Prison System,it focus on economic supervision function,ignoring those service-oriented functions such as risk management,internal control,assurance evaluation,and so on.That means the full play of its service-oriented function has been limited.Base on the perspective of new public service theory and principal-agent theory,this article tries to investigate the influencing factors for service-oriented function of Guangdong Prison internal auditing department,then find out its status quo and bottleneck.Through data analysis,we find out that main influencing factors are independence,clear functions,technical constraints,team building,and external environment.After that,we accordingly propose several suggestions such as improving the independence of internal auditing,enhancing the foundation for the role of various functions,clarifying the internal auditing function and strengthening its institutional support,optimizing the talent structure of the internal auditing department and creating an outstanding team,breaking through the bottleneck of technology,reducing the negative impact of the external environment,etc.