Internal Control Evaluation of Logistics Service Department of Public Institutions

Rui-xue JING

Abstract


The logistics service department provides the basic guarantee for the continuous operation of the public institutions. In order to promote the internal control system of the logistics service department of the public institutions, this paper summarized the problems existing in the logistics service department of the public institutions by issuing questionnaires and analyzing the results of them. According to the existing problems, get the evaluation indicators, including five first-level indicators and 17 second-level indicators at the institution level, six first-level indicators and 20 second-level indicators at the operational level, and then use AHP to get the weights of each indicator. This complete internal control evaluation system provides reference for the internal control evaluation of the logistics service department of the public institutions. Finally, propose improvement suggestions for the internal control construction of the institutions.

Keywords


Public institutions, Logistics service department, Internal control evaluation


DOI
10.12783/dtssehs/ermis2019/29937

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