Xinghua Certified Public Accountants For J Company Implemented Internal Control Audit In The Case Study

Set up perfect and effective internal control is very important to enterprise stable andsustainable development, In order to ensure the improvement of the internal controlrequires to audit. Internal control audit is a rising management audit, evaluate therationality and effectiveness, and give comments to the internal control system. Atpresent our country many enterprises have begun to implement the internal controlauditing but there are also many problems in the process of implementing. This paperrevolves around J company’s actual situation of the internal control auditing work,through analyzing the current situation of J company’s internal control and audit, fromtwo aspects: J firms and certified public accountants to internal control analysis ofexisting problems during the process of implementing and improvement Suggestions areput forward.The content of this article is divided into five parts, the first chapter is introduction,Introduce the research background and research significance, then summarize thetheoretical circle both at home and abroad research status of internal control audit, at lastintroduce the research idea and innovation of this article. The second chapter is theinternal control auditing core concepts and related theories, introduce about the theory ofinternal control audit, these theories provide theoretical basis for the following caseanalysi. The third chapter, first introduce the status of the certified public accountantsimplementing internal control audit, understand the specific process of J company’sinternal control audit by Xinghua certified public accountants, analysis the problems andthe reasons. The fourth chapter through analyze and combining with the theory andpractice of research at home and abroad, try to put forward the measures and suggestionsto solve these problems. The fifth chapter is summary and outlook, discusses the mainconclusion of this article, conclude the inadequate of this paper, looking forward to thenext phase of research priorities.