Research On Internal Control Of Z Customs Law Enforcement Under The COSO Framework

The customs of China is a state agency in charge of the supervision and administration of the entry and exit of customs and implements a vertical management system.With the rapid increase in the volume of customs import and export business,and with the complex situation at home and abroad,Chinese customs is faced with increasing law enforcement risks and integrity risks.At present,the national customs,from top to bottom,are fully aware of the urgency and necessity of controlling law enforcement risks and integrity risks through various measures.After years of efforts,the Chinese customs has made many achievements in establishing internal control mechanisms by increasing the use of information technology.For example,various methods of supervision and control,such as internal audit,"double investigation of one case",responsibility system for the construction of Party conduct and clean government,mobile verification,outgoing audit,and inspection tour,have also been effectively used,and have been continuously improved.In some important positions,customs officers still have some power,especially the discretion,and there are still some risks of law enforcement and integrity.Therefore,the control of customs business risks should be considered a long-term task.We can learn from the COSO theory.By improving the internal control of the customs,we will ensure the healthy development of customs law enforcement and ensure the integrity of the cadre team.The theory of COSO internal control is widely used in many countries.In recent years,the theory has been gradually developed and applied to the internal control of government.Compared with financial institutions or companies,the application of internal controls by the Chinese government is still in its infancy.COSO internal control theory includes the following five factors: the first,Control Environment;the second,Risk Assessment;the third,Control Activities;the fourth,Information and Communication;and the fifth,Monitoring.The above five elements are interrelated and interact with each other to dynamically adapt to environmental changes,thus forming an organic integration framework.Comparative analysis,literature research and case analysis are the three main research methods used in this thesis.This thesis has a certain pertinence.There is still a large space for rent-seeking in Z Customs law enforcement.This thesis faces the problem directly.In addition,this thesis focuses on the operability,from the actual point of view,put forward more specific and more operable methods and measures.It should be pointed out that the overall internal control of Z Customs includes financial management,personnel,law enforcement,etc.As a thesis,limited to space,only the law enforcement is selected for discussion.This thesis makes a preliminary discussion on how to introduce the COSO theoretical framework into the internal management and control of customs law enforcement,and studies how to improve the efficiency of customs control services and improve the level of internal control of customs law enforcement,so as to explore new measures and new theories of customs in the control of law enforcement risks and integrity risks.