The Research Of Internal Control Auditing

During the 20th century appeared after the bahrain, enron other major financial fraud cases Make the internal control and audit more concern. In the mid 1990s, due to design, implementation and measure the internal control system, no strict attention authorized, responsibilities separation, and certification documents, zhang certificate inspection, the independent audit, etc., p leyshan in less than three years within the time, make barings bank lost nearly 14 million pounds. Dec. 2, 2001, the world 500 strong seventh energy giant American enron energy company, almost overnight crashing down. In this phase correlation, founded in 1913 global five accounting firm, collapsed because one of the internal control is lax and lordaeron. It was really a feast is "Trinidad causeway KuiYuYiXue; miles-rock high-rise, destroyed by a moth" therefore, of internal control evaluation and audit has the extremely vital significance.And our country executes market economy is late, enterprise of internal control auditing of research and practice in exploration stage, show many problems. June 2008 China's ministry of finance departments jointly issued the five basic norm of enterprise internal control. So internal control auditing objects and contents is what? How to improve the internal control auditing backward auditing method? How to save the audit cost and improve the effectiveness of internal control, internal control auditing no longer form now? Based on this, the paper will be on the basis of previous studies of internal control auditing content clearly, the procedural methods to carry on the summary, and based on the review of the integrated cost reduction audit explore audit thoughts. This is where this conception.