Research On The Optimization Of Internal Control Of A Court

With the change of the needs of the country’s social development,the business scale of the government continues to expand,economic activities increase,and problems such as waste of funds,loss of assets,low efficiency of use,unequal distribution,and even serious corruption have gradually emerged.《 The Outline of the Fourteenth Five-Year Plan for Accounting Reform and Development》requires administrative institutions to establish the internal control standard system,and the implementation of a closed-loop management mechanism of “formulation and improvement-guidance and implementation-supervision and evaluation” to improve the implementation effect of internal control norms in administrative institutions.As a provincial-level budget department,the implementation of internal control in A Court is particularly important,therefore,this paper has certain practical significance in optimizing the internal control of A Court.Firstly,this paper combs relevant theories of internal control through the literature research method,understands the operation of internal control in administrative institutions at this stage,and deeply understands the application value and methods of internal control in unit governance according to the entrusted responsibility,risk management,business process management,and contingency theory,and applies the COSO integration framework to the research of the internal control of administrative institutions based on theoretical basis of internal control.Secondly,this paper takes A Court as an actual case study,using on-site investigation to analyzes its internal control status and analyze its main deficiencies at the unit level and business level,and proposes a practical optimization plan: the overall optimization design of the unit revolves around the five elements of COSO,including improving the control environment foundation,establishing risk assessment system,and implementing the effectiveness of control activities,smoothing information and communication,building a monitoring system;the optimization design at the business process level revolves around the idea of “budget control as the main line and fund control as the core”,including strengthening government procurement business control,asset control,contract control,and improving budget business control and revenue and expenditure business control.Finally,by consolidating information technology,optimizing personnel promotion,strengthening external supervision and cooperation,and establishing external assessment mechanisms,safeguard measures are proposed from both internal and external perspectives to ensure the effective implementation of optimized internal control,and to promote the A Court to achieve the goal of implementing internal control in administrative institutions in China.It is hoped that this paper’s research on the optimization of A Court’s internal control can provide reference and inspiration for the optimization of internal control in other administrative units.