Risk Management And Internal Control

In this paper,based on internal control over the development of the theory of international and domestic situation,After a comprehensive system of intemal controls, introduced in the worldwide development of the theory of context,leads to the international academic community in the internal controls of the latest developments in the theory;followed by analysis and pointed out that what kind of risk exist in company and cooperate with COSO latest report point out how to create a valid internal control system in china company and how to evaluate it.With China's rapid economic development,internal control in the modern economic world of the importance of more and more prominent,but the grim reality tells us about the failure of intemal control performance:lack of good faith,false accounting information, corporate fi'and cases frequency Hair and so on,show that in the design of internal controls as flawed,the flaws in effect,the state and enterprises will tend to cause severe economic losses and adverse social impact.In order to enhance the effectiveness of internal controls, this article on our internal control problems for some analysis and put forward a number of countermeasures for discussion.The main conclusions of this article,as well as new points:1.Internal control and the development of risk management were collated.2.Analyse the operation risk of business3.Base on the risk management point out how to found a effective internal control4.Point out how to evaluate and audit the intemal control.This article hopes to make our internal controls to increase R & D efforts in order to better address the corporate govemance of China's practice of the lack of good faith,false accounting information,business fraud.At the same time hope to see more of the internal controls of interest to people into the design excellence and efficient internal control system the subject of research in the past...