Based On The Organizational Behavior View Of Internal Control Study

Along with the people of internal control research, as well as to the expectation of more and more high, and cited many subjects, perfecting the system of internal control theory has become the internal control of construction, organizational behavior theory as a relatively complete theoretical system, there are a lot of things, but is worth using for reference by organization behaviorism theory to analyze the research in control theory, based on a few view of organizational behavior research, internal control, explore the relations between the landform, compare with the integral whole, with parts, parts, meanwhile, combining analysis of accounting, auditing, part of the theory of psychology to supplement perfecting internal control theory.Firstly, the internal control theory and organization behaviorism theory analysis, internal control of each stage of development, organizational behavior analysis in its development and influence, and explore the similarities between them. Secondly, using the theory of organization behavior of internal control framework to analyze, analyzes how to use organizational behavior theory to perfect the internal control framework. Use "system theory" and "action research theory," analysis of internal control, and study how these two theories to the internal control of construction. Then, the basic hypothesis of internal control "complex" and "not hypothesis in" hypothesis in organizational behavior by using theory, analyzes the rationality and necessity of construction of internal control, and in its role. Then, the internal control of five elements: the internal environment, risk assessment, and control, information and communication, the activities of supervision and inspection, and analyzed from the Angle of organization behavior, analyses and discusses the factors in practice, and the problems that might be trying to find solutions. Finally, a case of enterprise internal control, this paper analyzed in organizational behavior, and the construction of internal perspective to find problems, and through the analysis of meticulous, puts forward some Suggestions for the development of internal control, and try to find in the construction of enterprise internal control process, how to flexibly organizational behavior theory, to constantly improve their internal control system.