Study On The Problems And Countermeasures Of Internal Audit In The National Tax System Of Qujing City

In the 18 th CPC National Congress report,the openness and normalization of power operation,the improvement of inquiry,responsibility investigation and economic responsibility audit regulations are put forward. As an important form of the internal audit,economic responsibility audit fully illustrates the necessity and urgency of the internal audit work. In the context of national tax system, internal audit work is managed by the financial department, at present there is no independent audit institutions and professional auditors did not fully in place. For the internal audit system,in the new situation,how to better play the role of “serve the overall situation, promote standardize, improve quality and risk prevention”,constantly explore new thought of the internal audit work, carry out the transformation of audit work, and escort the Central tax work, has become an important task for the national tax system,including Qujing national tax system.This paper mainly uses the method of literature research, empirical analysis and comparative study, take the internal audit cases of Qujing city national tax system as examples,focus on the current situation of Qujing city national tax system internal audit.After the research,the author have found out that there are mainly eight aspects problems in four categories,such as unscientific internal audit management system,not excellent operation mechanism of internal audit, internal audit personnel whose quality do not meet the job requirements, inaccurate internal audit results and imperfect supervision mechanism. Then, the author put forward some measures to improve and perfect the internal audit work of Qujing city national tax system. First,establish a working mechanism which attach importance to risk management;Second, innovate the working way of internal audit; Third, establish an effective personnel training system.