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Internal Control Environment

Posted on:2004-03-03Degree:MasterType:Thesis
Country:ChinaCandidate:X L XieFull Text:PDF
GTID:2206360092992946Subject:Accounting
Abstract/Summary:PDF Full Text Request
The internal control environment refers to the various factors that have an influence on establishing, strengthening and weakening the special policies, procedures and efficiency, which is the foundation of other factors of the internal control. At the real life, the incidents that fail to audit take place repeatedly because of the defects in the internal control environment which cause the internal control having no efficacy. This thesis is to analyze the sources of the false information according to the conditions of internal control environment of many listed companies, through perfecting the internal control environment, I wish to improve the efficiency and the reliability of the internal control, so as to restrain such incidents from taking place, at the same time, to help the CPA in the audit work to estimate the efficiency and the reliability of the internal control, in order to have it take a positive work in reducing Audit risks, optimizing audit procedures and improving audit qualities.The whole thesis is divided into seven parts: Part 1 is the summarization of the internal control environment. Part 2 is the construction of the company administration. Part 3 is the personal integrity and the value viewpoint. Part 4 is the philosophy of management and the style of operation. Part 5 is the board of director and the audit committee. Part 6 is the interior audit. Part 7 is the culture of enterprise.
Keywords/Search Tags:Internal control, Internal control environment, Audit risk, Construction of the company administration, Independent director, Interior audit
PDF Full Text Request
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