Government Department Internal Audit Collaborative Research

In the 1980s,China's internal audit in the modern sense began to develop.With the continuous deepening of the economic system reform and the opening up of the country,the fact that the huge amount of assets make it impossible for the auditing institutions to audit all the departments and units within their scope of responsibility with limited resources and strengths The objective need for an internal audit system.Under the series of documents and instructions issued by the State Council,internal auditing has formally formed as an institutional arrangement for the state's internal supervision,and has become an important basis for the supervision of auditing agencies.Since then,the State Council and the National Audit Office have issued the "Interim Provisions on Internal Audit" and "A number of provisions of the Audit Commission on internal audit work",which further define the internal audit as the positioning of China's independent audit system and clarify that the function of internal audit is service.Unit management,in the report relationship,also takes the person in charge of the unit as the main object,and the auditing agency exercises indirect supervision and guidance to the internal auditing organization.The advancement of market-oriented reforms has brought about unprecedented changes in China's economic system.In order to build a modern enterprise system that adapts to the market economy,it is urgent to demand the transformation of government functions.During this period,a large number of government-owned enterprises were divested,and the development of internal audit and legislative work entered.During the adjustment phase,internal audits declined both in terms of the number of organizations and the number of people.However,with the continuous strengthening of the functions of government departments,more and more government units have re-established internal audit departments,and internal audit work has steadily improved the development stage.Entering the new century,China's accession to the WTO provides an important opportunity for opening up to the outside world and participating in international affairs.Economic globalization has brought new advanced scientific concepts to the development of China's internal audit work.The changes in the external environment have accelerated the transformation and development of China's internal audit.Nowadays,in order to adapt to the new normal of the economy and meet the new requirements of development,in 2018,the National Audit Office revised and released the "Audit Regulations on Internal Auditing".The revised regulations put forward higher requirements for internal audit work,such as The scope of internal audit has extended to the field of internal control and risk management of the organization,and the job orientation has been raised to the level of "promoting unit governance and achieving goals".In addition,local governments have also issued corresponding documents to strengthen internal audit work.It can be seen that China's internal audit is constantly developing towards institutionalization and standardization,and the internal audit work area is becoming more diversified,and the challenges are even more arduous.The research object of this paper is the internal audit system of the government department,and the internal audit coordination of the department is a complex project.The design and implementation of the coordination mechanism must follow the principles of science and practicability.This paper obtains relevant information through the on-the-spot investigation of the Audit Department of the Provincial Department of Justice,and understands the practices and achievements of the Provincial Department of Justice in the internal audit coordination of its direct systems.Based on this,it draws on the framework of management synergy theory,combined with synergy theory and auditing.Immune system theory and resource integration theory,try to build an internal audit coordination mechanism that meets the needs of government department governance.In the context of China's current efforts to strengthen government functions and governance capabilities,internal audit,as an important part of organizational governance and management ecology,will assume more and more responsibilities and challenges.In this process,we must grasp the positioning of internal audit,coordinate the relationship between various functional subsystems inside and outside the organization,and truly play the role of internal audit synergy and audit immune system.Based on the survey and interview results of the Audit Department of the Zhejiang Provincial Department of Justice,this paper examines the specific practice of internal audit of government departments in organizing collaborative auditing.Combined with the theory of management synergy,this paper constructs an internal audit coordination mechanism applicable to government organizations.During the investigation,it was found that the Audit Department of the Provincial Justice Department has accumulated a lot of useful experience in the auditing collaborative practice.For example,the top leadership level is based on strong support and the development of special systems and regulations.These measures are an important prerequisite for ensuring the effective implementation of internal audit coordination.In addition,the Audit Office of the Judicial Department uses the joint conference system to strengthen information communication and collaboration with all parties during the audit work,actively integrate various audit resources and elements within and outside the organization,and create a linkage mechanism between the internal audit system and other governance subsystems.At present,the Audit Office of the Judicial Department is exploring the evaluation mechanism of collaborative audit quality and the accountability system based on the effectiveness of audit rectification.It can be expected that the future internal audit work of the government will be further upgraded.