Research On Audit Of Internal Control In Enterprise

In recent years, at the same time when emphasizing to establish modern enterprise system and perfect juristic person governing structure in China, theoretical and practical fields happen to coincide to pay attention of governing to strengthen internal control in enterprise and strengthen ability of "immunity" and "anti-interference" in enterprise itself. The enterprise will be strong if it is controlled internally. It will be weak out of control. It will be in chaos without control. In the large environment that people pay great attention to internal control, promoting effect of internal audit to construction of internal control has also appeared gradually. At present, many enterprises in China have started to conduct audit of internal control and have accumulated certain practical experience. Research on theory is being conducted ardently. Based on it, this treatise conducts research with colleagues in audit on topic of "research on audit of internal control in enterprise". Through introducing concepts of internal control and audit of internal control, analyze relation between the both, seek action and significance of internal control and audit of internal control in healthy development of modern enterprise and how to launch audit of internal control. We hope that this treatise helps internal audit personnel better understand internal control, straighten out relations between internal control and internal audit, having more practical guiding significance for internal audit personnel to launch audit of internal control in practice.