Countermeasures For The Internal Audit Of Customs Under The Background Of The Integration Of Customs Clearance

With the development of economy and society,more and more attention has been paid to internal audit,the function of internal audit has been expanding,and the role of internal audit has been more and more affirmed.In recent years,under the correct leadership of the Party Group of the Customs General Administration,the Chinese Customs has fully implemented the spirit of the 18th and 19th Party Conferences and made in-depth progress in the deployment and landing of maj or decisions of the Party Group of the Central Government and the General Administration.Since 2016,the General Administration of Customs has deployed and carried out the integrated reform of customs clearance throughout the country.It has provided strong support to the development of the country's foreign trade through institutional reform,adjusting the division of functions,gradually breaking down the enforcement barriers between the customs administrations directly under it,enhancing the efficiency of customs clearance and unifying the enforcement measures.But the National customs clearance integration reform,but also the internal customs audit work put forward new requirements,how to adapt to the customs clearance integration reform situation,play its due role,through the customs clearance integration reform to achieve their own leapfrogging development.Taking ST customs as the object of study,this paper analyses the current situation of ST customs by case analysis,points out the problems,puts forward that ST customs should set up internal audit work mode based on audit internal control,pay close attention to the integration of customs,strengthen management audit,enhance the advisory and determining function of internal audit and deepen the application of internal audit results.We will enhance the independence and authority of audit work,build up a professional team of internal audit work,actively undertake the task of internal audit cooperation in the Customs General Administration,and explore ways to improve the intelligent level of internal audit work.