Rresearch On Shaoyang Mobile Building Internal Control System

On June28,2008, the ministry of finance jointly with the securities regulatorycommission, the national audit office, the China banking regulatory commission,insurance regulatory commission formulated and issued by the enterprise internalcontrol basic norms, and on July1,2009is suitable for China’s large and medium-sizedenterprises within the territory of China (including listed company). Ministry of finance,securities regulatory commission, the national audit office, the China banking regulatorycommission and the China insurance regulatory commission later on April26,2010,jointly issued the “enterprise internal control supporting guidelines”, and to come intoforce on January1,2011. Our country enterprise internal control construction wereplaced in an unprecedented height. In this context, enhance their level of internal control,improve management quality and management level, to the internal controldevelopment of Shaoyang mobile provides new opportunities and opportunity.Mobile companies have been the focus of this article to study the construction ofinternal control system, in order to be able to Shaoyang movement of the constructionof the internal control system to provide the beneficial reference. First of all, at homeand abroad in this paper, the internal control system of induction and analysis on therelated literature, and carding the COSO internal control overall framework, a detailedintroduction of the Sarbanes-Oxley act, at the same time, this paper expounds thedevelopment of internal control and internal control specification, form a complete setof guidelines, to provide a solid theoretical basis in full. Then, in this paper, incombination with the practical situation of Shaoyang mobile internal control, introducesthe Shaoyang mobile could face five risk problem, specific information from thecompany level, technology level and process level to the company’s current situation ofinternal control, and present problems of the internal control. Again, according to thetheoretical analysis and the actual contact Shaoyang mobile, based on the cost-benefitof constructing the internal control, the adaptability of compliance, containment, bothinside and outside, basic principle, from the Shaoyang moving company internal controllevel control, three aspects of IT security control and process control comprehensivebuilding Shaoyang mobile internal control system.Finally, this paper puts forward mobile of Shaoyang, continue to improve theinternal control system, the following Suggestions: first, constantly optimize the internal control environment; Second, to establish a long-term mechanism of risk management;Third, continue to strengthen internal control process management; Fourth, carry outinternal control auditing; Fifth, modify and perfect the internal control managementsystem. Of course, this article is to Shaoyang mobile how to build and perfect theinternal control system of a preliminary attempt.