The Researches On The Invalidation And Appraisal Of Internal Control About Listed Company In Our Country

Internal control has developed for long years. The main objective of it is to escape risks and to constitute a set of self-control system. With developing of social companies and theories, contents of it have been enriched. Recently a lot of new problems have appeared about internal control, so constitution of internal control is made much attention. In the 2000's report of listed company, 438 companies had mentioned the instances of internal control. It is important to research how to constitute an efficient internal control system.At the same time, the application of internal control is not efficient in the practical field. Some famous companies listed in FORTUNE 500 companies were failed because internal control was out of control and so were in our country. The listed company is important, the quality of its operation not only relates to the rights of millions shareholders, but also affects the normal movement of whole national economy.The rigorous problem causes the writer to concern listed company in our country. Therefore, the internal control of listed company of our country is chosen a research object, which has the guide function not only in theories but also in practice.The thesis is divided, into three parts. First the basic conceptions about internal control, such as generation, development and so on, are introduced. It establishes the foundation of follow-up research. Then internal control of listed company in our country is substantiated to seriously invalidate by demonstration. Last the evaluation system is brought up which lays emphasis in integrity of theories, preciseness of evaluation procedure, feasibility of evaluation method and rationality of evaluation standard.In the first part, generation of internal control is introduced, and then four seedtimes are expatiated. The domestic international productions are summed up and it's considered that the domestic research is far away from the international.In the second part, status quo of internal control about listed company in our country is summarized, which is based on the past study results, and pointed out its invalidation. And then the reasons of invalidation are analyzed from internal environment and exterior environment and the system to find out infections.In the third part, five factors of COSO are regarded as the object of evaluation, and then evaluation procedure, evaluation method and evaluation standard bring up from point of view of internal auditor. Among them, the synthesis evaluation method is expatiated. Last the synthesis evaluation method is made use of in the actual case, and it is proved that it's feasible.Listed Companies, Internal Control, Evaluation, Synthesis Evaluation...