Optimization Study Of The Customs Internal Control Countermeasures,

Since 1998, China Customs has realized the importance of minimizing the risk of law-enforcement and integrity by internal control, after its battle against smuggling and corruption. In recent years, China Customs has set up its own internal control systems, by consistent practice and development, and has put it forward into the whole territory. In 2010, the General Administration of China Customs, hereafter called GACC, filed the decision to build up the internal control system in all field customs.As the internal control system of China Customs is built up on the COSO Model, this article starts on the theory of COSO Model, analyses the background of COSO Model, main researching objects and then raises the point that the framework of internal control in government bureau under <Internal Control-Integrated Framework> and< Enterprise Risk Management-Integrated Framework>. It studies the case of the internal control systems of the Netherlands Customs, and it emphasizes on the experience of risk management and control of the Netherlands Customs, pointing out 5 disadvantages in China Customs'building control system. By analyzing China Customs'practicing and development of COSO Model, it raises 4 weaknesses in China Customs'internal control systems, which are risk management, ignoring requirement of the personnal and control of board in internal environment, lack of report of supervision and missing of the integration of all elements. This article takes Shanghai Customs for instance to analyse the problems taking place during the progress in setting up the internal control system. Finally, it raises 5 suggestions of rebuilding the internal control framework in China Customs, according to the internal control framework and experiences of the Netherlands counterpart, in 2 fields of modifying the internal control elements and relationships between elements. The suggestions are:recognition of internal control, improving risk management, strengthening valuation and feeding back, adding internal control into the human resource works, and increasing the level of IT in customs enforcement.