XX Procuratorate Case Study On The Internal Control Of Property Involved

With the development of social and economy, the strengthen of public supervision awareness, government and the media pay more and more attention on the internal control of administrative units, although the internal control of administrative units have made great breakthrough. However, at current developing point of view, a lot of units manage internal control mechanically, lead to the theory of internal control of some units separate with practice phase, a direct result is that the efficiency and effectiveness of implementation is low, internal control is useless.This paper took " The Specification of Administrative Institutions Internal Control "(hereinafter referred to as the specification) as the theoretical basis, based on the analysis of the connotation and evolution of the internal control, elaborated the definition?objectives and principles of internal control of administrative institutions,and analysis risk assessment and response of administrative institutions internal control theory, internal control at unit level, internal control at operational level and evaluation and supervision.On this basis, this paper took involved property of XX Procuratorate as an example, based on the internal control research of involved property of XX Procuratorate. According to " the specification", this paper analyzed the current situation of involved property of XX Procuratorate from four aspects of internal control respectively. By analysis, the internal control of involved property of XX Procuratorate reached some achievement, but still have further improvement on internal control environment, risk assessment and response mechanisms, information and communication control, personnel control, gain control of involved property,custody control, evaluation and supervision. Thus, according to the problems identified, this paper proposed several recommendations for XX Procuratorate on optimization and development of involved property internal control, specifically include strengthening the awareness of risk prevention; optimizing internal control environment; the establishment of a risk assessment mechanism, improving risk assessment and response mechanisms; strengthening * * Procuratorate involved property information system, strengthening communication and coordination within the external and internal unit; strengthening police training and improving professional quality capacity; strengthening the approval of acquiring and dispose of property involved; accelerating the establishment of modernization booty library,strengthening physical property in custody control; strengthening the establishment of internal oversight mechanisms, strengthening external oversight functions,establishing the external and internal supervision system of XX Procuratorate involved property and etc. In order to improve internal controls system of XX Procuratorate involved property, also give some internal control reference to other prosecutors and other administrative institutions.