Case Study On Assets Internal Control Of B City Procuratorate

In recent years,more and more attention has been paid to the internal control in the administrative institutions,because the internal control can effectively improve the ability of risk prevention and control and the level of internal management,and can effectively prevent the risk of honest administration.In 2015,the Ministry of Finance issued several opinions on strengthening internal control in finance.The internal control work of our country’s administrative institutions is carried out in full swing all over the country.However,there is a lack of professional internal auditors in the Civil Service,so we should pay more attention to the study of internal audit in administrative institutions.The procuratorates have a stable organizational structure and a source of funds.For the supervision and inspection of the procuratorates’ funds,only the audit bureau,the open budget,the open fund and the spot check of the inspection team require the procuratorates to have strong internal control.This article takes the assets internal control as the research object,carries on the analysis to the B C ity procuratorate assets internal control case,to the procuratorate assets which is in the different life cycle,this pape r makes a detailed analysis from the aspects of asset allocation,daily management,disposition approval,information construction and inventory,and tries to find out the deficiencies of asset internal control through the key control points of asset internal control,for example,there is no special asset management department,the payment of money is not strict enough,fixed assets management is not in place,and so on.And proposed the unit level,the service level suggestion,such as the reasonable establishment asset management post,the financial affairs department should strictly control the financial affairs and so on.The level of internal control of assets of procuratorates in China needs to be further improved.In the previous research results,this paper in order to help the procuratorate implement standardized internal control of assets,improve the level of internal management of the unit and improve the utilization of government funds.