Audit Supervision And Construction Of Internal Control In Administrative Institutions

With the developing process of modernization of China's national governance system and governance capacity,the increasing pace of reform of government institutions and the reform of fiscal system,the internal control of administrative institutions has been accelerating.At present,all units have basically established internal control norms.The internal control construction has significantly improved the internal management level of the unit and the fulfillment of various functions.However,due to the natural monopoly status of administrative institutions and the lack of administrative functions supervision,there are still many problems in the construction of internal control.The government auditing supervision is carried out by the government auditing agency with the functions of revealing,resisting,improving and preventing.It promotes the internal control of administrative institutions by discovering problems,strengthening rectification and information disclosure.However,the actual effect of promoting the internal control construction of the administrative institutions with the audit supervision,the degree of construction of the internal control system,and the control effect on public power are still worthy of further discussion.Based on public economic theory,principal-agent theory and state governance theory,this paper first analyzes the construction status and problems of internal control construction of government auditing and administrative institutions in China,and discusses the mechanism of government auditing on the internal control of administrative institutions;Secondly,take Shaanxi Province as an example.According to the audit report of the 2015-2018 administrative institutions publicly released by the Audit Office of Shaanxi Province and audit bureaus o f some cities in Shaanxi Province.The impacts of the government audit supervision on the internal control construction of administrative institutions are studied by systematic classification,statistical analysis and comparative analysis.Finally,according to the problems found in the case study,the paper puts forward specific suggestions for optimizing audit supervision to promote internal control construction.The main conclusions of the study include:(1)Government audit supervision is a powerful external driving force for the internal control of administrative institutions.The more government audits focus on internal control,the better they can improve.(2)In-depth study of the situation in Shaanxi Province found that government audits have a certain positive impact on the internal control of Shaanxi administrative institutions.However,due to the current low level of attention paid by the auditing supervision to the internal control construction and the incomplete auditing and rectification,the auditing supervision has insufficient effect on the internal control construction of the administrative institutions.(3)Optimizing government audits to effectively promote the internal control of administrative institutions should include strengthening audit accountability,implementing special audits for internal control,strengthening audit information disclosure,and promoting internal control legislation.