Compare Analysis Of Western Internal Control Guide Line

The internal control guide line is the theory combined with the practicality of internal control and audit. It is the criterion for audit. Also it is the criterion for evaluating corporation management. Because the internal control guide line is international nowadays and all the countries pay more attentions to the internal control guide line, it will undoubtedly accelerate our country's internal control guide line international and upgrade our country's audit criterion and audit quality when we compare western internal control guide lines and find out the shortage of our country's internal control guide line.This article starts with internal control guide lines. It summarizes the development course of internal control guide lines including America, England, Canada and Europe. It also compares all western internal control guide lines and analyses the reasons of the differences among all the western internal control guide lines. At last it makes suggestions for our country's internal control guide line after analyses our country's condition.This paper includes five parts. The fist part introduces background, purpose and sense, actuality, innovation. The second part introduces the development courses for western internal control guide lines including America, England, Canada, Europe, Basel. The third part compares the internal control guide lines in the aspects of definition, target, content, mode, evaluate and report and finds out the differences among the guide lines. The fourth part designs evaluation mode to compare western internal control guide lines and find out the excellence of the different guide lines. The fifth part summarizes the reasons of the difference among the guide lines including economy environment, risk, the legal frame, the department for constituting guide line, the monitor. The sixth part makes suggestions for our country's internal control guide line after analyses our country's internal control guide line condition.