Research On X Management Bureau Internal Control Architecture

In recent years,from the public announcement of National Audit Office of P.R.C and the effectiveness of public anti-corruption,there are still some problems in administrative management,such as,the risk prevention mechanism is not perfect,the power has not been effectively supervised,and the internal management is not very useful,and so on.The main reason of those problems is lack of effective internal control system.At the same time,with rapid development of society and economic,there are more and more mew challenges in external environment,so it is necessary to improve the internal management to adapt to the environment changes.It's mean that each organization needs to establish an effective internal control system.But,for a long time,we are lack of the internal control theory research and practical application,and there is no programmatic document to guide the internal control construction also.With the promulgation of ?Regular of the internal control system in government and public organization?by Ministry of Finance of P.R.C in 2012,more and more organization need to set up internal control system.So,making research on the internal control theory has positive influence for application of ?Regular of the internal control system in government and public organization?.In the background of application for?Regular of the internal control system in government and public organization? in each organization,this article basic on the basic theory of internal control,analyzes the necessity of internal control from the perspective of management.Meanwhile,through evaluation of internal control system in X management bureau,we find that lack of motive force,risk assessment,communication,and restriction in mechanism.Basic on the principle of comprehensive,importance,balance and adaptability,through the process of carding,risk control,system improvement and other aspects,we set up the internal control system of X management bureau.From five points(control environment,risk assessment,control activities,communication and evaluation),this system covers significance,objectives,principles,organizational structure,decision-making mechanism,key position responsibility system,risk prevention and control mechanism,control activities,information & communication mechanism,supervision & evaluation mechanism,and so on.We make research on the process,risk point and control action of specific work and economic issues,both in organization and business level,to meet the risk management and control objectives.Combined with the construction and implementation of internal control system,we set up a construction of positive internal control environment,standardized risk assessment mechanism,effective information & communication mechanism,strengthen internal control and actively with external supervision of internal control to implement the security mechanism.Finally,we make a summary of the internal control system in X management bureau,and give advice for improve the internal control system in future,which also has important reference value for other organization.