Discussion On The Problems Of Internal Control Defects Of Company A Company

In recent years, internal control defects have gradually become the focus of scholars. From the French Societe Generale Bank losses of case to recent Japanese Toshiba financial scandals exposed, to the general public brought great sense of crisis. In China’s market economic situation as a whole are poor environment, in order to re regulate the listed company’s internal control system, better the enterprise internal control of strict supervision and management, domestic mainly issued "basic norms of internal control" and its supporting guidelines. According to the basic norms and supporting guidelines set by the listing Corporation in line with the enterprise’s own internal control rules. For enterprises, good internal control can provide a strong guarantee for the reliability of financial statements. So the internal control system is perfect, and execution process whether the deviation, will have underestimated the healthy development of enterprises.China promulgated the relevant internal control standard system has been a number of years, in recent years, there are still all kinds of listing Corporation scandal, causing widespread concern in the community. Listing Corporation as a public corporation, its healthy development is not only the focus of attention of the majority of investors, but also China’s market economy is an important force for the steady development of. Therefore, to improve the enterprise internal control system, better implementation of internal control is the responsibility of the listing Corporation.The first part of this paper is the theoretical crystallization of the defects of internal control, the second part is the theoretical basis of internal control defects. In the third part of this paper, using case analysis method, through a company’s internal control related problems are analyzed. The five elements of internal control as the analysis of the main points and draw the problems existing in the internal control of a company, and by combining related theory, make a summary of the causes of these problems. And from this to our listing Corporation internal control system construction and the relevant national regulatory authorities put forward suggestions for improvement. Hope that through the analysis and summary of this paper can be listed on the majority of public corporation to generate inspiration and reference.