Research On Optimization Of Internal Control In Business Level Of Q Public Institution

Since the 18 th National Congress of the Communist Party of China,anti-corrosion work has reached a climax,with tigers and flies fighting together.We urgently need to build a clean and honest political ecological environment and work hard to safeguard the fundamental interests of the people and the financial security of the country.The successive incidents of official corruption make us have to be vigilant,which just shows that there are some loopholes in the existing internal control system of administrative institutions in our country,so that the corrupt elements have the opportunity to take advantage of them,which threatens the property security of the country,and the credibility of the government has also been affected.The reform of our country has entered the deep-water area and the critical area.The public institutions should also really pay attention to internal control,prevent corruption and abuse of public authority,so as to change the functions of the government and avoid the reduction of public trust,so as to promote the continuous and in-depth reform of our country.By using the analytic hierarchy process(AHP)and the comprehensive fuzzy analysis method,according to the "administrative institutions internal control standard(Trial)" and the COSO framework theory,taking Q institutions as an example,this paper analyzes the current situation,existing problems and causes of its internal control,and then puts forward some suggestions for the optimization of its internal control.There are five chapters in this paper.The first chapter is the introduction,which introduces the research significance,background,literature review and research methods at home and abroad;the second chapter introduces the related theories of internal control,including the meaning,AHP and fuzzy comprehensive evaluation method,theoretical basis of internal control system construction research,and foreign experience;the third chapter is the status quo analysis of Q unit,which introduces the basic situation and existence of internal control of Q unit The fourth chapter is based on AHP and Fuzzy Comprehensive Evaluation Method Analysis and audit report,to Q unit internal control problems and causes analysis;the fifth chapter is to Q unitinternal control optimization put forward some suggestions.In order to improve the internal control system of public institutions,a complete risk assessment system must be established.Due to the lack of risk awareness of staff in public institutions,risk assessment procedures are often ignored,which makes it difficult to fully use the internal control norms in a specific unit,and there are still major problems in the specific application of the internal control norms in public institutions.This paper hopes that through this case study,it can provide the corresponding basis for the later relevant case study,in order to thoroughly solve the specific application of internal control norms in public institutions.