Font Size: a A A

A Study On The COSO Application In Human Resource Management In The Public Sector

Posted on:2013-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:G L LuoFull Text:PDF
GTID:2246330374967584Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
Since the1990s, China began to realize the importance of the Internal Control and urged the Company to initiate Internal Control. However, the government hasn’t listed the human resource management separately until2010.In April26,2010, Ministry of Finance People’s Republic of China, China Securities Regulatory Commission, National Audit Office of the People’s Republic of China, China Banking Regulatory Commission and China Insurance Regulatory Commission issued the No.3Note of Corporate Internal Control Practice-for Human Resource.Unluckily, the building status of the COSO Internal Control in Public sector is lagged behind from other departments in China and abroad. In essence, the public sector’s internal control is necessary for the fiduciary duty-Internal control is the control of fiduciary duty, which is the fundamental and key meaning of the responsible government.The Public sector suffering the double competence and stress from international and domestic departments, besides, more and more frauds.wastes.power-abused behaviors have been exposed in public sector, all of these induced great risks for the society.Human Resource, Uncouthly, Which bears the challenging assignment, therefore, a new breakthrough for the Public sector’s Human Resource is very important. At the same time, the Internal Control in Non-public sector gives me some revelations. In order to find the new way for public sector’s human resource management and improve the status, I began to pay attention to the COSO Internal Control.The paper provides detailed interpretation and analysis on the COSO-Internal Control, on the basis of the interpretation, the paper describes the implement status in China and abroad, and then try to find the connect point between COSO-Internal Control and the human resource management in public sector,at last,the paper trys to build a procedure in Internal Control by way of the key control measures、risk assessment and so on.
Keywords/Search Tags:COSO-Internal control, Public Sector, Human resource managemem, Risk
PDF Full Text Request
Related items