Application Of Internal Control Self-Assessment In Our Government Departments

Government departments are subjects to exercise public affairs management function, important organs to master public power. The further implementation of a large department enhances its power of financial resources. Various problems appearing in the central and local audit results announcement, and the "Administrative Units Internal Control Standards (Trial)"applying on January1,2014,that all make the internal control of government departments become well-known. Control self-assessment approach differs from other traditional assessment methods. To achieve the goals and prevent the risks, it encourages staff and departments to cooperate together and reflects the internal control situation and problems comprehensively and objectively.Firstly, beginning from relevant literatures about control self-assessment and reports and the internal control in government departments and their self-evaluations, this paper discusses the meaning of control self-assessment, its emergence, development, characteristics and deficiencies etc. Secondly, this paper is based on the results the budget execution and other financial revenue and expenditure audit results announcement, the audit working reports and corrective action reports of2004-2013/2010-2012issued by the Ministry of Audit and31provincial-level administrative regions respectively. It represents the current situation of internal control evaluation of our central and local government departments. Then using signal game theory, it also discusses the necessity of application control self-assessment including sharing the domestic and foreign application experiences of it.Then, according to the PDCA management and internal control theory, the author proposes the overall framework of the control self-assessment in government departments, it mainly contains evaluation subject, evaluation content, working method and assessment report etc. considering our government departments’characteristics. In particular, in the evaluation content, not constrained by internal control standard of administrative units, the author put the control environment factors into the three dimensional cubic chart, and emphasize honesty in politics, serving the public, paying attention to the importance of the culture of the internal control environment. In order to get more promotion, the PDCA is used in the Ministry of Commerce.Finally, in result of the change of subject, the lack of internal control management concept and quantitative index system, the difficulty to identify risks, this paper proposes some suggestions to accelerate the implementation of self-assessment:(1) Strengthen the consciousness of public service, build collaborative and innovation organization culture.(2)Strengthen the responsibility of the leadership, propaganda the concept of internal control.(3) Improve the quantitative evaluation index system, establish a scientific performance evaluation mechanism.(4) Use the advanced technological means, cultivate the internal audit talent team.Because of the low initiative, narrow coverage and bad publicity, this paper hopes to use the control self-assessment method, to find the key step and intrinsic motivation to establish and improve the internal control of government departments, also to give some effective ideas to the central and local government departments in the process of internal control.