Research On Internal Control Of N Disabled Persons' Federation Based On COSO Framework

In order to earnestly implement the spirit of the fourth plenary session of the 18 th CPC central committee and improve the implementation of internal control,the ministry of finance issued the guidance opinions of the ministry of finance on comprehensively promoting the construction of internal control in administrative institutions(no.24 [2015]).In 2017,it formulated and issued " report management system(trial)about administrative institution internal control "(no.1 [2017] of finance and accounting department).In response to the call of "promoting construction by evaluation" issued by the finance department,it has become a concern of all sectors of society to improve the internal control management system of administrative institutions and evaluate the current situation of internal control of administrative institutions.The disabled persons' federation is affiliated to public institutions in China,which undertakes the maintenance and guarantee of public services for the disabled,constructs effective internal control,and improves the work efficiency and effect of the units.In this paper,the internal control of N disabled persons' federation is taken as a case study.By collecting supporting materials of internal control of N disabled persons' federation and conducting field interviews,the status quo of internal control at unit and business levels of N disabled persons' federation is understood.Based on the five elements and 17 principles of the COSO integration framework(2013),the AHP evaluation index model of the case unit was designed in accordance with the relevant requirements of the code for internal control of administrative institutions.To internal control experts and institutions internal control workers a total of 21 people distributed index weight consultation questionnaire and through the calculate and determine the index weight at all levels,then to the six participate N disabled persons' federation internal control evaluation experts to issue internal control indexes of questionnaires and calculate the comprehensive evaluation score,determine N disabled persons' federation level of internal control evaluation,finally analyze the evaluation results,and points out that the N disabled persons' federation internal control problems and gives the corresponding internal control improvement Suggestions and countermeasures.The main body of this paper is divided into five parts: the first part introduces related concepts of internal control of administrative institutions,COSO integration framework(2013)and AHP internal control evaluation theory,and analyzes the feasibility of designing AHP evaluation index model based on COSO framework.The second part starts with the supporting material,interview draft and investigation of the internal control of N disabled persons' federation,and analyzes the current situation of internal control at unit level and business level based on the five elements of COSO internal control.The third part takes the elements and principles of COSO(2013)as indicators and designs the evaluation index system of internal control for N disabled persons' federation based on AHP,and determines the index weight of all levels through questionnaire survey and analysis.The fourth part comprehensively calculates and determines the evaluation grade of the internal control of N disabled persons' federation and analyzes the problems existing in the internal control of N disabled persons' federation.The fifth part combines the field investigation and the fourth part internal control problem analysis and the internal control opinions given by the experts,and objectively and specifically puts forward the improvement Suggestions at the level of the internal control unit and the business level of N CDPF.