The Extension And Application Assumption Of Internal Control Framework In An Enterprise

With the development of economy, the renewal of enterprise management's request, the Internal Control had made great progress. The Special Report "Internal Control Integrated Framework" pointed out by COSO in 1992 symbolized that the theory of internal control had entered into the phase of internal control framework. However, the theory of internal control in our country is still backward though it has begun to ferry stream to the phase of internal control framework. In fact, it still stays in the phase of internal control structure. Because of the importance of internal control, we should study it more and make the research extended. Therefor, I choose to research the extension and application of internal control framework.Firstly, the article researches the development of internal control and it's essential reasons, points out that the main reason promoting the advance of internal control is the development of economy and the requirement of management. Secondly, it analyzes the difference between COSO report and the theory of internal control in our country and pointes out the shortcomings in our country. Thirdly, it makes some extended study on internal control framework. For example, the information and connection system should be built around the control activities in order to be sure that the right information will be passed at the right time through the right way, and the corporate governance structure should be included in the control environment and so on. Finally, according to the theory of internal control framework and the extension on it, this article designs an internal control framework for the public enterprise in our country.