The Internal Control Research Based On Management Perspective

Generation of internal control originates from enterprise management needs, in the development of internal control, the audit profession has always played an important role, which led to the theoretical study of internal control is mainly based on the audit perspective. Audit perspective internal control is in a narrow field of vision, therefore, when applied to the practice, it mainly concerned with the financial audit-related content, neglecting other management activities. In recent years, a series of corporate financial reporting scandals illustrates the failure of internal control, so we must broaden the idea to deal with this problem. Therefore, the purpose of this study is to propose management perspective internal control to solve the following problem .that is the difficulty for internal control theory and practice to fit each other.The focus of this paper is to integrate internal control and corporate governance, risk management, information control and describe it from three aspects: Analyze the interaction relations of internal control and corporate governance and point out the chimeric relationship between them, The chimeric regions is the internal control of corporate governance level. Then recommend measures to build internal control of corporate governance level; Analyze interactive relationship of internal control and risk management, point out the convergence trend existed between them, then put forward measures to promote the further integration between them; Analyze the interaction relations of internal control and information control, point out that the importance of information for control systems, and put forward measures to build enterprise information systems and promote information and communication efficiency .