Internal Control System Implementation Issues

The internal control is defined as a process effected by an organization's structure,work and authority flows,people and management information systems,designed to help the organization accomplish specific goals or objectives. As the key role of the industrial,the so called'Chinese SOX',the'internal control standers'has changed the chaos in Chinese internal control legislation area. There exited dozens of different statutes issuing by different departments,leading the confusion of the enterprises. By now, differences all combine as one, ensuring the convenience and backing up companies who are about to modify their internal control system.Though the SOX and the C-SOX are considered the standard model of the theoretical circles,there are some controversies about them:the extremely high cost of carrying on the statement and the impairing of the attractiveness of market.Mostly the disputes on whether the requirement on the managers' behavior will end up on paper instate of on active and on whether the over-emphasized risk control will be misunderstand as a signal leading the managers to avoid risk as much as they can,automatically depressing the creation of managers are received warm discussion. This treatise admits both of the negative consequences exit in practices,and hence support two solutions for them:create a effective moral standard to replenish the shortage of the legislation,and emphasis the importance of the EMR.Meanwhile,the author analyzes the influences of the IT environment, the low carbon eco principles,and the slow recovery of the world eco on the internal control of enterprises:--the company has to draw their attention on the initialization, the operation of the software,authorize and the system maintenance under the IT environment,meaning the IT system itself become the part of the internal control;--low carbon eco asks for not only the awareness of cutting off carbon exhaust but also the more delicate way to analyze the environment, requiring the players making appropriate decision, and the transition carrying under right rhythm;--going through the slow recovery of the world economy,nancial firms need extra attention facing authorize program and non-nancial firms call for extra caution facing their risk valuation program.In all,the article combines the current situation and the hot issues in the internal control area,presenting the controversies for the latest problems,and several suggestions.