The Problems And Countermeasures Of The Internal Control Audit Of Liaoning Provincial Government Departments Under Risk Orientation

The deepening reform of the political system and the promotion of the construction of the government's optimal management system have improved the control of internal audit and the level of its risk management.Along with the implementation of the accountability system of audit and audit storm,and comprehensively implement the government internal audit system,to improve the internal audit quality control of the government and the optimization of the level of risk management has become the core problem of internal control audit process of government can not avoid,which is also the inner requirement of audit accountability.There are many risk links in the process of process management and process promotion of government internal control audit.This paper takes the risk control oriented internal control audit in Liaoning Province as the research object,and analyzes the causes of the internal audit risk and the problems existing in the construction process of the internal control audit system.It has a direct effect on improving the audit quality and promoting the role of the internal control audit of the government.In the process of research,the paper pays attention to the internal audit and internal control of the government.This paper analyzes the theoretical framework of national governance,public management,risk management,and the theory of public service and the institutional framework of internal control audit of the government.On the one hand,it focuses on the in-depth study of the system construction of the internal control audit of the government.On the other hand,it also focuses on the risk management of the internal control audit of the government,and strengthens the optimization and adjustment of the internal audit system of the government under the guidance of risk.In the specific research,through the interpretation of the audit procedure,audit reports,audit evaluation and audit punishment risk types,the comprehensive analysis of political,economic and social environment of environmental risk under the control of the government from the internal audit risk in Liaoning Province under the guidance of the government audit of internal control effect of effective analysis of the overall problem the existing system in the construction process,from the lack of scientific evaluation of internal audit risk control,risk oriented internal audit of government weight design is unreasonable,the lack of independence of the audit subject of government internal control,internal control and risk management system is weak,the lack of risk threshold reference and other aspects,to analyze the influencing factors of Liaoning province government risk oriented government the role of internal audit,strength and effectiveness.At the same time,put forward the corresponding development strategy of the government,from the internal control audit system reform and optimization,improve risk management and internal control means the effect of the optimization and control of audit risk,improve the quality of audit of internal control of the government,optimize the audit system construction and system design of internal control,promoting the level of government improve the management policy.