Study Of Network Project Material Internal Control

Considering the requirements of Sarbanes-Oxley Act, this thesis tried to study the contents and methods of China telecommunication industry's network project material internal control system by combining the international advanced theories and models with the experience of China telecommunication operators.There is a big challenge for China telecommunication operators to obey Sarbanes-Oxley Act because they didn't have much experience in building network project material internal control, especially in the selection of internal control frame and the detailed procedure.This thesis discussed the contents and methods of network project material internal control system over financial reporting in details. Firstly, a brief introduction of SOX,COSO and the regulations made by the China Treasury Ministry; Secondly, the current situation and the problems existing in the China Telecommunication Operators are studied by the case study of GuangDong Mobile Telecommunication; Thirdly, the model to build the network project material internal control system is proposed and described in detail; Finally,the case of GuangDong Mobile Communication is studied by prescribing the detailed service processes,the control objectives,the risks and the activities adopted, etc. , for the benefit of the management of network project material for Telecommunication Operators.