Probe - Accounting, Auditing and Taxation

Research on optimizing internal auditing over state asset disposal in specific institutions

Yang Chen

National Audit College, Nanjing Audit University, Nanjing, Jiangsu

DOI: https://doi.org/10.59429/paat.v7i3.11215

Keywords: specific institution state-owned assets; state-owned assets; asset disposal; internal control; internal auditing

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Abstract

The standardization involved in the disposal of state-owned assets of some specific institutions and the efficiency during the disposal process are closely related to the effectiveness of public resource allocation, and to a certain extent, they also reflect the inefficiency of the governance. At present, there are problems such as ambiguous systems and formalistic processes in the internal audits of the disposal of state-owned assets in some specific institutions. In response to these problems, this paper starts from internal auditing, a key handle of internal control, and considers from three perspectives: systems, processes, and technologies. Combined with the existing relevant laws and regulations on state-owned assets of the specific institutions and the thoughts during the internship process, An operational path for optimizing internal control has been proposed. The research results of this paper will have certain reference significance both in theory and practice for improving the efficiency of state-owned asset disposal in specific institutions.

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References

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