Study On Internal Contral Of China Customs Based On 2013 COSO Internal Control-integrated Framework

Worldwide,strengthen government internal control has become a growing trend.As the national import and export control authorities,China Customs is faced with higher law enforcement risk and honest risk,It is particularly important to build effective internal control.Based on the 2013 COSO internal control-integrated framework,this paper puts forward the definition and goal of China Customs' internal control,and puts forward the Components and Principles of China Customs' internal control,which is based on the internal control norms of the administrative institution.Taking Xiamen Customs as an example,this paper carries out the questionnaire,summarizes information,analyzes the problems and the reasons,and puts forward the countermeasures to strengthen the internal control of China Customs.This paper is divided into three parts:The first part introduce the 2013 COSO internal control-integrated framework,and tries to construct 5 Components and 18 Principles of China Customs' internal control.The second part,analysis 5 categories and 14 problems of Xiamen Customs' internal control,and discuss the reasons.The third part put forward 6 aspects and 17 countermeasures to improve China Customs'internal control,focusing on the internal control over technology.