Shandong Netcom Revenue Audit System Construction And Substantive Research

Since listing, Shandong Netcom, as China Netcom's an important, in business management, operations and revenue management, and other areas facing the international modern enterprise system test. Telecommunications products from admissibility to the opening of business, from providing services to the final formation of the income of the complexity of business processes, flexibility and diversity in the income audit system is not rigorous, not unified, not in place the implementation of the circumstances, the loss of income Shandong Netcom Side show greater risk.This paper attempts to internal control theory, on internal control and audit of the general relationship between income through the income audit meaning, purpose and effect of that revenue audit work on the importance of Shandong Netcom.Shandong Netcom building revenue management system is audit of internal control and the needs for the improvement of internal controls, while revenue for the audit work to standardize and provide the basis for standardized and institutionalized and platform.Revenue audit work to Shandong Netcom revenue management based on internal control processes, management of the actual operations, revenue cycle covers the entire process.Of course, no matter which of the internal control how careful and meticulous design, to achieve control objectives, can only provide reasonable assurance.