Evaluation Of Internal Control Of C City Tax Bureau Inspection Bureau Based On AHP-FCE

Tax inspection is an important part of tax collection management,and tax inspection department is given the important responsibility of investigating and dealing with taxrelated crimes,and its effectiveness directly determines the image of taxation authorities and the quality of tax collection and management.As an internal management system,internal control is a powerful "driver" for the tax inspection department to standardize law enforcement,strengthen supervision and prevent risks,and a reasonable evaluation of the implementation of internal control is a prerequisite to ensure the effectiveness of the internal control system.However,the current internal control evaluation of C city taxation bureau faces some bottlenecks,and there are problems such as lack of professionalism of evaluation subject,lack of objectivity of evaluation method,and failure of evaluation index to combine with the characteristics of audit work,which seriously affect the construction of internal control of the unit,and it is urgent to establish a set of internal control evaluation system in line with taxation inspection department to find and improve the problems in internal control management.In this thesis,firstly,we make a detailed review of the literature and theories on internal control and evaluation at home and abroad,and then take the inspection bureau of C city taxation bureau as an example to conduct an in-depth analysis of the current situation of internal control system construction and evaluation of the unit,and construct an internal control evaluation index system that fits the characteristics of law enforcement of taxation inspection department with the help of five elements of COSO theoretical framework.The quantitative evaluation of the overall internal control of C taxation inspection bureau was carried out by calculating the weights of each internal control index of C taxation inspection bureau with the combination of hierarchical analysis(AHP)and fuzzy comprehensive evaluation(FCE).Based on the quantitative evaluation results,it is found that the control environment is relatively good and the control activities are relatively effective,but some parts still have problems such as imperfect risk assessment and prevention and control mechanism,lack of effective information transmission and communication and coordination,and obvious deficiencies in the unit supervision system and evaluation mechanism,etc.Based on the reasons for the problems,the thesis concludes with five suggestions for optimizing the control environment,improving the risk assessment system,strengthening the control activities,upgrading the information and communication.The thesis concludes with suggestions for optimizing the internal control system of the inspection bureau of C city taxation bureau in five aspects: optimizing the control environment,improving the risk assessment system,strengthening the control activities,enhancing the level of information and communication,and improving the supervision and evaluation mechanism,so as to help the tax administration and risk prevention ability of the inspection department of the grassroots taxation bureau to be improved comprehensively.This thesis is a reference and reference for other tax inspection departments in the same context to carry out internal control evaluation and strengthen the construction of internal control system.