Enterprise Group Internal Control

Enterprise group is known as an advanced form of enterprise organization, which meets the needs of the productivity development and the market economy. A difference in character existed between the enterprise group which produces graveness influence to the economic development and social structure and other economic organization. In recent years, both the fraudulent events and the invalidation of the internal control related to the enterprise groups are detrimental consequence to the social economy, which cause more attention concerning the internal control.This dissertation starts with the internal control theories including its function, key points and method, as well as the special characteristics of internal control of an enterprise groups. The author, and then, elaborates the C Group's internal control system based on the COSO integrated framework as a construction after a research on C Group's internal control system. Following the assessment of the internal control based on sufficient investigation and research, some reasons causing the issue of internal control are analyzed, so as to some advices are sounded for the further references to other enterprise groups purpose.We believe that internal control is an effective means to carry out the strategic target of an enterprise group. Internal control of an enterprise group is established on the commission agency between parent company and subsidiary companies. In the internal control of an enterprise group, the core is the capital control, while the key is the financial control, and the focus are the construction of framework and implement system. The research of the internal control of an enterprise group provides an availability reference to the construction of a reasonable internal control system based on COSO Integrated Framework.