Case Study On Evaluation Of Guangdong Moblie Internal Control

The Commission has attached great importance to the construction of the internal control system and the disclosure situation of internal control report of China’s listing corporations. At the same time, the Commission promulgated a series of documents successively and stipulated the provisions of internal control disclosure. However, the enterprise management in China is relatively weak, the internal control mechanism is not perfect, there are many problems in the internal control system, for example, control environment is bad, risk awareness is not strong, control activities are not appropriate, information communication is not smooth and so on. The evaluation of internal control in our country is also in the absence of a state at present, only a few of the listing Corporation has the standard internal control evaluation system. Therefore, the management of enterprise internal control effectiveness of diagnostic evaluation of reasonable has become an urgent problem to solve.China Mobile as the central enterprises, listed in the United States and Hong Kong. In order to meet the ’Sarbanes-Oxley act’requirements, but also to safeguard the interests of investors, China Mobile put forward the objectives of internal control in2005spontaneously and launched the ’associated with financial reporting internal control project’ in October officially. Although the internal control system is complete works group widely trial, but with the development of communication industry competition intensifies and the main rival forces continue to strengthen, the construction of internal control is very important.The paper introduces the basic theory and development of the internal control and internal control of the mobile communication company is analyzed in theory. On this basis, the characteristics of internal control of Mobile communication enterprises are analyzed, then based on the COSO report as a starting point for research, established the internal control evaluation system. Guangdong mobile internal control comprehensive evaluation into the reliability of financial reporting, management efficiency and effectiveness and compliance with laws and regulations of three evaluation indexes. Based on data obtained through questionnaire, interview and so on, with the method of fuzzy mathematics are dimensionless treatment, comprehensive score Guangdong mobile internal control. Finally, put forward some suggestions to improve the internal control system of mobile communication enterprises.These are five chapters in this paper.The first chapter is an introduction, which provides the background and the meaning of the research.The second chapter is literature review and theory analysis which lists the results of previous literatures relevant on this topic and provides a new perspective for following studies in this topic. Then, based on the system theory, control theory and contract theory, it analysis the internal control evaluation of mobile communication company.The third chapter is to analyze the characteristics of internal control of Mobile communication enterprises. Firstly, the operating characteristics and the characteristics of internal control of Mobile communication enterprises are analyzed, on this basis, to identify the main risk points in Mobile communication enterprises operating target, financial target and compliance objectives.The fourth chapter is to assess the internal control of Guangdong mobile based on the fuzzy assessment First of all, Guangdong mobile and the theory of fuzzy assessment of the internal control are advanced. Then, a fuzzy comprehensive evaluation model is built Finally, the comprehensive score of Guangdong Mobile internal control is received.The fifth chapter is the conclusion. Through the study of internal control evaluation of Guangdong Mobile, the author puts forward some suggestions to strengthen the efficiency and effectiveness of the mobile communication company’s internal control:improving the internal control environment, developing the information system, ensuring core status of financial control. The contribution of this paper lies in the use of fuzzy mathematics method It designs the internal control comprehensive evaluation index quantification model, and strives to assess the internal control of Guangdong Mobile evaluation more accurate and objective. However, the subjectivity can’t avoid entirely. Due to the limited capacity, the understanding of the relevant practice is still in the further research.