Research On Internal Control Audit Of Administrative Institutions Based On Auditing Standard Construction

Under the background of anti-corruption and honesty,this article,taking the TCity Auditing Bureau as an example,researches on the dilemmas of auditing the internal control of the external institutions,the root causes of difficulties and suggestions for improvement based on Article 64 of the Internal Control Regulations for Administrative Institutions(Trial).This paper is mainly composed of three parts.The first part is based on the T-city audit bureau.Through questionnaires,direct interviews,and access to online public information,we find that the current T-city audit bureau faces four major difficulties in the implementation of internal control audits of administrative institutions.They are: the relevant laws and regulations are not perfect,the higher level or the same level of government auditing agencies have not issued relevant requirements,the audited unit has not established a sound internal control system,and the unit leaders do not attach importance to internal control audit work.The second part is to deeply analyze the four major dilemmas.The auditors do not have sufficient and appropriate basis because of the imperfect auditing standards,which leads to the stagnant development of the internal control audit of the administrative institutions.The third part is to propose the improvements from the four perspectives of auditing standards construction,in order to provide a certain degree of theoretical reference and practical guidance.The first level is the level of auditing standards.By drawing on the experience of Japan's Internal Control Evaluation and Auditing Standards,it puts forward suggestions for improving China's "Special Standards for Internal Auditing No.2201-Internal Control Auditing".The second level is the auditing guidelines.Based on the mature “Guidelines for Internal Control of Enterprises”,it proposes suggestions for the improvement of internal control auditing standards for administrative institutions from four aspects: auditing subjects,auditing methods,auditing procedures and auditing reports.The third level is to draw on the excellent experience of the US Federal Internal Control Guidelines,and provide supplementary opinions on China's "Regulations on Internal Control of Administrative Institutions(Trial)".The fourth level is the regulation of the internal control system of administrative institutions at all levels.This paper proposes two modes.One is that the joint auditing department of the local financial department promotes the internal control system of the unit from the outside,and the other is that the internal audit department of the unit promotes the internal control system of the unit from the inside under the guidance of the competent department of the industry.