Construction Of The Internal Audit System Of Internal Control Framework

Along with July 1, 2009 "Enterprise Internal control Standard" in the national Large and middle scale Enterprise's comprehensive promotion, "the internal control" will become the major issue which the academic circle and the business community can not but face, has aroused our country universal interest from all walks of life. This article believed that the management audit is the internal control frame system's core, its direct relation internal control overall valid display, provides the personnel who and the organization for the good internal control matches with it supports. This article and practiced two aspects from the theory to confirm the management audit to play the key role in the internal control frame system construction, take the management audit as the key link, to the enterprise construction internal control frame the twice the result with half the effort function, can maximum limit save the internal control cost, and could realize enterprise internal control system normalizing and the perpetuation.this article is divided four major parts, the first part: Elaborated the topic choice and the research significance; The second part: From the internal control and management audit's development elaborated that both have the homology; The third part: From the management audit and the internal control each component elements' relational proof management audit should for the internal control core; The fourth part: Take Beijing fuel gas group as the example, elaborated from the practice angle how to construct take the management audit as the core internal control frame, fans out from point to area, constructs the respective internal control frame take the time as the enterprise certain to profit from the function.