Telecommunications Enterprise Implementation Of Internal Control Self-assessment Study

After the sub-prime crisis, the international economic situation become uncertain, the economic crisis impact on the body economic more and more obviously, one of the core provisions of "Sarbanes-Oxley Act" (SOX),which is SOX Section 404, required the companies to do internal control self-assessment,list the internal controls self-evaluation, and the disclose the internal control evaluation reports.As an important pillar industry in our economy, telecommunication enterprises must implement self-evaluation of internal controls to improve corporate risk management capacity and efficiency in response to an important concept and methods.This article seeks to introduce the internal control self-assessment of telecommunication companies. Firstly, I searched through the literature, which contained the recent evaluation of internal controls related to domestic and foreign research results were reviewed; Secondly, I studied the internal control self-assessment of the implementation of the principles, the implementation process, defined the internal control self-evaluation of the importance of telecommunication enterprises; Thirdly,,I analyzed telecommunications enterprise internal control status, identified internal control evaluation, and proposed measures to improve; Finally, implement internal control self-assessments to Y mobile procurement operations, researched telecommunications enterprises to engage in corporate internal control self-assessment process;designed telecom enterprise risk management system embedded CSA.