Study On The Internal Audit Of Overnment Procurement Of The Local Taxation System

Since the Government Procurement Law was introduced on 2003, government procurement activities in our country have stepped into a legal and standard track, which has played an important role in regulating fiscal fund management, increasing efficiency of fund utilization, improving the transparency of the budget execution, promoting the building of a clean government, and advancing construction of saving and efficiency institution. Government procurement of administrative organs has extended the range continuously, increased procurement fund and expanded the scale. Meanwhile, many problems come up, such as low procurement efficiency and violations occurred from time to time, exposing that there are a lot of problems to settle down in procurement procedure as well as supervision and management in administrative organs.By exercising internal auditing in administrative organs properly, the thesis will appease the actual conflict between the burden of procurement supervision and the lack of auditors in auditing department (or outside audit), relieve stress in auditing department, and regulate the management and utilization of procurement fund in government procurement. This thesis starts from the conception of internal audit and government procurement and illuminates the theoretical basis and research status of internal audit in government procurement. Based on the experiences of internal audit in Yancheng local taxation bureau of Jiangsu, it introduces the characteristic of internal audit, describes the organization construction and workflow, proposes the goal and contents, and explains the application of different audit methods in internal audit of government procurement. By analyzing cases, it shows the problems and difficulties in government procurement and internal audit, and emphasizes regulations, system and mechanism. Focusing on the internal audit functional positioning of "checking and correcting, improving the management, preventing risks, serving the overall interests" in local taxation bureau, the thesis aims to provide clear work ideas and orientation in improving the quality and efficiency of internal audit in government procurement.