Study On The Problems And Countermeasures Of Internal Audit In Yangzhou Administrative Institutions

The 2018 revision of the Audit Commission’s Internal Audit Provisions states that,"Internal Audit" is "An activity that carries out independent and objective supervision,evaluation and recommendations on the financial revenues and expenditures,economic activities,internal control and risk management of the unit and its subordinate units,so as to promote the improvement of the management of the unit and the achievement of its objectives",the regulations further expanded the scope of internal audit responsibilities,added the "Recommendation" function,extended the scope of oversight to the areas of internal control and risk management,and defined the goal as "To improve the governance of the unit to achieve its objectives.".In this context,it is necessary to improve the internal structure of administrative institutions,improve the internal functions,form a balance of mutual supervision and restraint,so as to improve the better showing of public abilities of administrative institutions.As an effective means of supervision and control,internal audit not only conforms to the requirements of the times and development,but also helps the administrative institutions to complete the mission and construction.Therefore,it is very necessary to carry out research on the internal audit of administrative institutions.On the one hand,it can provide an important guarantee for the public functions of administrative institutions,on the other hand,it is also conducive to the internal audit and supervision,the role and function of constraints.In this paper,first of all,through the collection,analysis and collation of relevant literature,the concept and theoretical basis of internal audit of administrative institutions are summarized,in order to lay a necessary theoretical foundation for the study,by using the method of practice analysis,this paper analyzes the current situation of the internal audit work of the administrative institutions by investigating and researching some examples of the administrative institutions,in-depth analysis of the problems and deficiencies in the Internal Audit Work of administrative institutions;once again on the root causes of problems and deficiencies in-depth consultation,analysis and research,to provide an important basis for the countermeasures and recommendations;Finally,on the basis of the analysis,the author puts forward some suggestions on the further improvement of the internal audit of China’s administrative undertakings by combining theory with practice.Through this study,on the one hand,we can enrich the contents of the academic research on the Internal Auditing Work of administrative institutions from the theoretical perspective,on the other hand,it can also provide practical guidance and reference for the improvement of internal audit work of administrative institutions in China.By studying the Development Situation of internal auditing at home and abroad and the current situation of internal auditing in Yangzhou,this paper analyzes the difficulties and problems encountered in the process of internal auditing,and to solve this problem,to promote the internal audit work of the effectiveness of the ways to appear.Based on the current situation of National Audit(Audit Institution)guidance and supervision,this paper explores a complete set of new model of National Audit Institution Guidance and supervision of internal audit work with Yangzhou characteristics,and provides experience for reference,so that grass-roots audit institutions can follow a path,thus better supervision and guidance of Internal Audit,promote the coordinated development of National Audit and Internal Audit,build a centralized and unified,comprehensive coverage,authoritative and efficient audit supervision system.