Internal Control Evaluation Research Of X Administration For Industry And Commerce Based On Analytic Hierarchy Process

The internal control standard of administrative institutions issued on January 1st,2014.The internal control of Chinese government has achieved initial success.Internal control has been concerned by more government departments as a vital component of the management activities.However,the research results about the evaluation of internal control are not as mature as expected.A complete theoretical system on the evaluation of internal control of the government department has not been established yet.The level of internal control cannot ascend steadily without a reasonable and objective evaluation system.The evaluation of internal control is not only the basis of the realization of governments' goals but also as the testing standard of the quality of internal control.The ministry of commerce and industry sustains great responsibilities in the social economy and market regulation system.They should set up a mechanism to assess the effectiveness of the internal control system under the supervision of the social sectors,in order to promote the construction of internal control.Establishing internal control evaluation system is significant for the department to transform the functions of government and prevent corruption.In this paper,the evaluation index system was built by referring existed standards in administrative institution and COSO framework.The evaluation index system is consist of one target layer index,5 first-grade assessment indicators,18 second-grade and52 third-grade assessment indicators.Using AHP method to define the weight of indexes,and then judging the integrity of the design of internal control and the effectiveness of implementation.Using the results to analyze potential risks at each crucial control point.The problems exposed will be gathered and categorized for proposing the measures taken to solve and improve.the situation.Internal control evaluation can play a positive role in enhancing the level of internal administration,oversight of the exercise of power.This paper aims at building up the evaluation system of the administrative authority for industry and commerce.Helping relevant departments to improve supervisory efficiency and the level of service.At the same time,providing theoretical support for government departments to carry out the policy and the evaluation of internal control.