The Improve Of Internal Control System For The CELAY

Part-time training for civil servants and leaders faces new challenges when transforming mechanism and participating in market competition in the new period of rapid development of vocational education. The training objects, contents and methods emerge new features, which makes training institutions further improve the management level and the operational efficiency and quality to respond to the variety of challenges and risks. As a result of that, the institutions can prevent and defuse the risk of financial irregularities and ensure its dominant position in the market competition. Based on querying literatures, questionnaire surveying, interviewing and consulting, the author of the thesis analyzes the current situation of internal control system of the China Executive Leadership Academy of Yan’an (CELAY), and finds that the strategic management system and the compliance objectives of the academy is missing, and its operational efficiency is low. Besides, the financial information of academy is not reliable, and it also defects in the Control Environment, Risk Control, Control Activities, Information Feedback and Communication, Supervision, et al.Followed the COSO theory framework, the business internal control specification and the administrative institutions internal control specification that is being developed, the thesis clarifies the strategic management system, the operational efficiency, the financial information and compliance objectives, and proposes of perfect internal control system for the CELAY based on factors of the Control Environment, Risk Control, Control Activities, Information Feedback and Communication, Supervision.