The Application Of Internal Control Audit In China 's Biological Products Listed Companies

Our country enterprise internal control and risk management audit in lack of understanding of the importance of research and practice of internal control audit is still in infancy, the ideas of the internal control auditing referring to enterprise organizations and file, present a chaotic situation.From the system theory point of view, everything has a number of elements, mutual connection and interaction between the elements constitute the structure of the things, so study something, want to research the elements of things already, also want to study the structure between the factors of things.In the past years, the enterprise did not attach enough importance to internal control, also not understand.Sasac issued in May 2012 the Japan send evaluation of no. 68 "about to speed up the construction of central enterprises internal control system related matters notice, request the central enterprises in 2013, complete the construction and implementation of internal control system.Oppression by the external policy, China’s biological industry association made the related internal control manual and the audit system.And t co., LTD. Is a biological product industry listed companies in our country, with the establishment of marketing integration, the integration of operation mode, the perfection of corporate governance structure and leadership team, the formation of the t company to pay more attention to internal control compliance work, compliance management idea thorough popular feeling gradually, various departments, various subsidiaries in the internal control construction has made many achievements.With the establishment of the internal control system and the relevant audit work, t company has hired international professional consulting company combining with the characteristics of biological pharmaceutical enterprise internal control and internal control process for comprehensive combing, has formed the one whole set of internal control documents, for the establishment of the company internal control system provides more abundant material.At the same time, the t company itself of the internal audit department and related personnel to hire accounting firms of certified public accountants to have formed the internal control procedures and related documents in the actual application, has carried on the inspection and audit, put forward the problems and improvement Suggestions, makes t company constantly sum up experience in practice, constantly improve.In general, the t company internal control system basic establishment, but also found a lot of problems in the internal control audit, the implementation of the internal control will meet all kinds of actual situation and difficulties in the process, also need to continuously improve in practice, continue to improve.