Research On Internal Control Of Customs Non-law Enforcement Based On COSO Framework

As the national entry and exit supervision and administration organ.Customs is responsible for supervision,taxation,anti-smuggling,statistics and import and export inspection and quarantine,which are merged into the institutional reform in 2018.In the past 40 years of reform and opening up.the Customs has made due contributions to the economic development of the country and local areas.At the same time,the nature of customs work determines the objectivity and long-term existence of law enforcement risk.integrity risk and management risk.In recent years.customs corruption cases still show a trend of frequent occurrence:at the same time,under the background of increasingly emphasizing "paramilitary management",there are still some problems of improper customs officers'style and affecting the positive image of Customs Law enforcement.How to guard against the "three major risks" from the source,I think it is necessary to start with internal control,especially,to grasp the internal control in the non-law enforcement field in order to solve the fundamental problems.Compared with the field of law enforcement in exercising various external functions of Customs,the field of Customs non-law enforcement includes many departments such as office,personnel,finance,science and technology.It has the management and allocation of key factors such as "people","finance","material" and "technology",Good internal control in the field of non-law enforcement is an important guarantee for the successful completion of various tasks in the field of Customs law enforcement.Although in recent years the General Administration of Customs has established the overall internal control framework according to the internal control documents of China's administrative undertakings,there are still many problems in the control environment,risk assessment,control activities,information and communication,as well as internal control and supervision according to the advanced international COSO framework theory.The purpose of this paper is to analyze the internal control system of Q Customs in non-law enforcement field by comparing the five elements theory of COSO framework.find out the problems from various aspects.analyze the reasons,and put forward countermeasures.This paper holds that the most important factor is the "human" factor in the control environment,especially the attitude of the management,and the organizational culture it creates.In addition,the level of information and communication technology also affects the effectiveness of control activities to a large extent.At the same time,it is particularly important for the overall effect of internal control to make better use of the results of internal control supervision.To solve these problems.we have grasped the key.Q The biggest problem of internal control in non-law enforcement field of Customs is in three aspects:control environment,information and communication,and internal control and supervision.There are a series of problems,such as unclear division of responsibilities,uneven human resources,low level of information technology,and poor application effect of supervision and audit results.Compared with the efficient internal control mechanism of foreign administrative institutions and the advanced international COSO framework theory,the internal control in the field of non-law enforcement of customs still has great potential.Improving thefactors of internal control,plugging loopholes and improving efficiency will lay a good foundation for the reform and construction of customs business in the new era and point out the implementation path.