The Research Of Administrative Institutions Internal Control

With the rapid economic development and the increasing popularity of high-tech products, administrative institutions involved in more and more risks, which renders the previous internal control be incapable of meeting current needs of management, therefore,it’s high time that the existing internal control should be optimized.Based on a large number of domestic and foreign literatures, this thesis has laid a solid theoretical foundation. There’re three kinds of research methodologies adopted in this thesis:induction, through which adjuvant views of internal control in administrative institutions are put forward; comparative analysis, through which methods, adapting to the system of administrative institutions, are extracted from internal control of enterprises; case analysis,through which internal control of Unit F will involve in field dissection in order to explore the sticking point of problems and optimize internal control of Unit F from theoretical and feasible aspects. With the improvement of internal control in administrative institutions, on one hand, not only will a number of risks be controlled and even eliminated in time, but also the chance of crimes made by public officers will be reduced, which can be considered as an indirect protection for them to some extent. On the other hand, work processes of public officers can be standardized and the absolute power of key personnel will be weakened,which can greatly improve efficiency and effect of government departments to a large extent,thus greatly improving the credibility of citizens towards the government. First, the connotation of internal control in administrative institutions will be revealed through explanations of definition, principle and features. And then, some problems, discovered from internal control of F Unit and from Six Special Rectification Movement, will be analyzed in detail based on actuality. In addition, the hazard and negative impact on unit or individual caused by ineffective internal control will be analyzed through a typical instance of F unit. The last but not the least, on the basis of COSO theory and five elements of internal control, optimization of internal control in P Unit has become significant and feasible.