The Construction And Implementation Of Internal Control Audit System For Industrial Enterprise

The internal control audit is an edge-cutting managing audit. It has been developing into a trend to improve the internal control audit in industrial enterprise. The internal control audit continuously spread with the development of internal control and internal audit. In western country the formation concept of internal control has undergone four stages from 1940s. After 1990s, with establishment of COSO ( Committee Of Sponsoring Organization) internal control framework ,it developed into a new stage. Also large-scale financial company and listed company began to strengthen internal control audit in domestic. Under this background, from internal control audit each side such as audit concept, audit objective, audit target, audit content and audit significance, this paper has discussed internal control audit theory. Guided by the theory, strive to structure the internal control audit system framework inside industrial enterprise. These mainly include: audit procedures and methods in accordance with the seven-step implementation of the audit process, and audit contents composed of internal control environment audit and business cycle. This paper has divided the internal control environment into seven aspects and made detailed list of instructions to investigation and valuation inside each aspect. At to the business cycle audit, which is divided into three business cycle audit and two stock assets internal control audit, by using charts and survey matters, this paper has elaborated key control points, investigation items and valuation items one by one. On this basis, the paper also discusses the requirement of audit report. Thereby it builds a complete and strong operability internal control audit system in industrial enterprises.