Internal Control Of Industrial Investment In Enterprise

Modern Internal Control, based on Internal control including abundantmanagement experiences in the history, is a self-manage system which is needed inscientifically management, promoted by audit organization taking basic audit, createdby managers in practical management and improved by auditors. It is also a system,which involves control environment, risk evaluation, control behavior, informationand communication, and supervisory in order to improve safety of the estate,reliability of the finance report, economy, efficiency, validity of manages behavior.This report, in term of COSO' report "Internal Control –System Construction ", givesevaluation and design of Industrial Investment Internal control.Industrial Investment can always be separated into three parts based on theprocess, including capital investment, item management and investment exit. Duringthe capital investment course, the point is feasibility study and investment courseestablishment;during the item management course, the point is economics targetachievement and financial index achievement;during the investment exit course, thepoint is the max asset value, and max society value. This report uses internal control theory and judgment as tools to investigateand evaluate the status of industrial investment in items of COSO's report, includingcontrol environment, risk evaluation, controlling, information and communication,supervise. designed the general internal control system of the three steps of industrialinvestment, because the most important steps is capital investment and investmentexit among the three steps of investment, we pay more energy on that in this thesis .