Case Study On Internal Control Of B Municipal Management Committee

The administrative unit of the internal control is an important part of the government management system,is a government agency for the implementation of public service functions,to achieve the overall goal of the unit,the risk of self regulatory response to the operation process.The internal control of the administrative unit has a direct impact on the administrative efficiency and the level of public service,which has an important role in maintaining the public interest and realizing the public service goal of the administrative unit.However,with the progress of society and administrative institution reform,many units are facing challenges in all aspects of internal control,there are also a series of problems,such as weak internal control environment,the system is not perfect,imperfect measures.The existence of these problems,leaving a large security risk,and even lead to the breeding of corruption.The eighteen Party Congress report clearly pointed out:to deepen the reform of the administrative system,the construction of service-oriented government functions,scientific structure optimization,clean and efficient,people's satisfaction,to regulate the operation of public power,strengthen the supervision of administrative power.In the current grim situation of anti-corruption and productivity development background,the importance of administrative units of internal control system becomes more and more important.The administrative units at all levels to establish and improve the implementation of internal control has become an important and urgent task,but also objectively highlights the importance of internal control of administrative institutions related theoretical study.Firstly,the research background,research significance,research methods are summarized,then the domestic and foreign construction of internal control relevant literatures,and points out that the foreign administrative units in the construction of the internal control system of the theoretical advantages and successful experience,the domestic development status and problems in the internal control of administrative units in the system construction.Secondly,B Municipal Management Committee as the research object,carried out a case study.In the case analysis,the B Municipal Administration Commission departments of the basic situation and internal control of the basic situation of the concise description,then combined with COSO five elements,the construction of internal control status of B Municipal City Management Committee introduced from the perspective of the five elements,then combined with the "administrative institutions internal control standard(Trial")of 6 business level requirements,the B Municipal City Management Committee of the 6 business level internal control processes and internal control are described in detail.Finally according to the above analysis,points out the insufficiency of the internal control system,and targeted to the environment,risk assessment,control B Municipal Management Committee of control activities,information communication and internal supervision five aspects put forwardoptimization suggestions.Through the case study of B Municipal Management Committee,will expand the internal control system to the municipal area,enrich and improve the construction of internal control theory and research direction of administrative units,provide more about internal control aspects of the research material,to provide more guidance and reference for other administrative units to carry out internal control construction.