A Study On The Government Internal Control Based On The Government Audit

It is the demande of the government responsing the times to audit to study the government internal control based on the government audit. This effort can help the government audit improve their national monitoring and management level as an effective tool, and it is the specific study on the audit "immune system" theory. In theory, the human with the introduction of group activities, there is a certain sense of control, but in practice, not as an independent internal control system exists, it is attached to the decision-making, management, business activities, and has been there is no cause for particular concern, until the British "South Sea Company" events, was made by the auditing profession and get attention. It can be said the important force to promote the theory and practice of internal controls in the rapid development is from the audit field. It is an effective management and supervision systems and methods of the leading cadres with the Chinese characteristics to give full play to the government audit as an important tool of governance and improve awareness of the government audit services, and promoting the construction of our government internal control system.Introduction. Introduce the background, significance, research ideas, research methods and research innovation of this disertation.Chapter Ⅰ. Introduce the literature review. First, the overview of the basic theory of government audit. Second, collate the the development process of the government internal control, including the theory and practice.ChapterⅡ, elaborate the support theory of the Government’s internal control, including the theory of governance, auditing theory, the internal control theory and the rent-seeking theory. This chapter focuses on analysing the role of the government audit in the country governance, the relationship between the government audit and the government’s internal controls, the history and logic of emergence and development of internal control theory and the role of the internal control in the governance. These analysises of the theory use the institutional economics to analyze the impact of the government internal control on the China’s developing market economy.ChapterⅢ, demonstrate the neccesity of China’s construction and implementation of the government internal controls. Construction and implementation of government audit of internal control is not just the government to improve audit efficiency and audit quality requirements, but also the need of economic and social development. This section mainly discourses the neccessity of establishment and implementation of the government internal control from the following five aspects:1, State Government control is an important guarantee for effective governance;2, the construction of a market economy can not do without government administrative standardization;3, the current Chinese serious social anomie, building a harmonious society can not do without effective government internal control;4, in order to resolve the financial risks faced by, it is the need to accordance with the relevant procedures and the government internal control system in the use of public funds;5, the development of the e-government increases the government office efficiency and transparency of government information, but also increases the risk of administrative acts, therefore, it is need to strengthen government internal control.ChapterⅣ, analyze the role of the government audit in the construction of the government internal control.1, the government audit of internal control is the initial impetus for the government. The first is for the government to improve audit quality audit department and audit resources conservation purposes, government agencies hope to improve their level of internal controls. Secondly, the Government recycling and changes in government functions, the government expanded the scope of public accountability, the government’s fiduciary responsibility to audit a corresponding increase in government audit services for government departments need to improve the level and awareness;2, the audit of internal control in promoting the construction of government the relevant role:government audit of internal control-related activities for the government to create a good control environment and improve the government’s awareness of risk prevention, promote government departments to improve internal control procedures within the department to enhance the government’s ability to obtain and transmit information to promote the government’s internal oversight.Chapter Ⅴ, the status of internal controls our government and cause analysis.1. The status of internal controls of our government. Firstly, the government’s supply of the internal control system is inadequate; Secondly, the internal controls of government is weak; Thirdly, government departments in China’s internal control theory has just started.2. The element analysis that impacts the construction of the China’s government control. This section analyze the impact from various perspectives separately, including the state of governance, social anomie, political system, the traditional philosophy of governance and internal control practices of the government the authorityConclusion and outlook of the study.Firstly, major conclusion of the study.1.In order to improve the government’s internal control practices, establish and improve internal controls our government departments, we should actively promote the study of the theory, design a government internal control system with Chinese characteristics.2. The building of a system should comply with the objective requirements of a gradual, because any system construction are inseparable from the specific environment, only those system which comply with a specific environment will be able to play its due role. The establishment and implementation of a system in a country is the interests outcome of the game, but also by the impact of economic and technological development, while the system also has the characteristics of path-dependent, so the Chinese government’s internal control building is a gradual process.3. To strengthen the government public servants ’constitutional’ ideas and strengthen awareness of administration according to law is the necessary conditions for government to build the internal control system, because any system ultimately comes down to human factors and should solve the people’s ideology and attitude. Vigorously promoting open government and increasing transparency of the process of power acompany the rules public, the process open, the results public, the establishment of appropriate hearing system, check system and the advisory system and the system of publicly available information, and actively promote e-government construction, the use of information release of government information network technology, fully embodies the openness and predictability.4. To establish the executive power operating mechanism with "reasonable structure, scientific distribution, rigorous procedures and effective restraint," is the key to regulate government conduct. During the course of the study of the government internal control practices, the government audit institutions should stand in the macro point of view, actively with other departments complement each other, and build the internal control framework and the concrete operation specification from the promotion of governance and the prevention of the national risk.5. Strengthen the proportion of the audit results in the assessment of cadres. The communication of Chinese government management information is not smooth, which leads to the efficiency of auditing can not play, the audit results can not be effectively used, so that can not effectively examine and evaluate departments, administrative departments can not effectively control costs, improve administrative efficiency, government agencies, reward and punishment system lack of flexibility, performance metrics that organ development and implementation could be improved, taking into consideration indicators and evaluation criteria to clarify the relationship between subject, performance appraisal system and other operational requirements and performance evaluation of a combination of reward system needs to be strengthened.6. Enhance the government power of the construction of internal control. To solve the power problem, on one hand, it depends on the monitoring system, on the other hand it depends on that the promotion, dismissal and other penalties and incentives should combine with the audit results for the civil servants from the government party and especially the government leaders. And this method can increase the cost of rent-seeking of the officials.7. Enhance the sense of audit institutions to service the construction of government internal control. From the macro-audit services to the State Government to establish a sense of governance, micro-audit services to improve the level of government.Secondly, the study limitations and prospects1. Study limitationsOn the whole, this dissertation is based on logical order of the questions raising, questions analysis and the questions solving. However, in this part of the questions solving, I think still need to continue to research deeply, especially more research on the internal control weaknesses of the government departments, and need more thought and exploration for the specific solution of the internal control problem. This is a serious shortage of this article. No assessment of internal control standards for the government is also the inadequacy of this article.2. The prospects for future researchAs the reform is a continuous process, the government sector reform should also follow this rule, the government internal control therefore is a dynamic process to be carried out, and because of the diversity of government departments which leads to different departments in different ways. So, the study on the government internal control is a continuous process and our future research include:(1) Establish sub-sector assessment of internal control standards based on the deep study on the work process and work mode of government departments.(2) Analyzing the weaknesses of internal controls of government departments, establishing risk prevention mechanism and providing reasonable recommendations for government departments to improve internal controls.(3) In order to absorb and learn the experience from other countries, it needs to continue to strengthen the analysis on Government’s internal control of the rest of the world. Of course, the foreign experience can only be learn from, we should also analyze China’s specific environment.。...