Internal Control Issues In Corporate Governance Research

This paper discusses the question that how to use the internal controls to achieve the aim of corporate governance. The first section of the paper interprets the relationship between the internal control and corporate governance by the terms of illustrating the internal control in the failure of corporate governance. Furthermore, this paper develops the internal control standard in the corporate governance, which includes the aim, content, and control activities and so on of the internal control in the corporate governance. On the basis of above, in the third section of the paper proposes a valuation system of internal control characterized by "corporate governance" in contrast to the traditional the evaluation of internal control. In this section the paper introduces the evaluation index system of the internal control. In the last section of this paper, the author makes a comparison of internal control system in different corporate governance .