Research On Evaluation Of Internal Control Of ZJ Company

Since the end of last century, the domestic and foreign financial fraud and fraud scandals occur frequently, behind every fraud cases, has its deep level reason, which the management are more or less with the internal control deficiency or internal control existence weak link, is not in place, internal control deficiencies, greatly increasing the risk in management of listing Corporation.In order to guard against the management risk, the domestic and foreign government regulatory agencies and listing Corporation have gradually realized the importance of internal control, more and more attention to the construction and evaluation of internal control. Regulators released through regulation or standard form of regulatory documents, the listing Corporation in the internal control standards proposed mandatory or directive requirements. The evaluation of internal control as the internal control of enterprise standardization process is important one annulus, the theory has been gradually improved, a variety of internal control evaluation method has also been applied in practice.In this paper, on the basis of USA COSO internal control framework and the Ministry of Finance and other five ministries issued "basic norms of internal control" and related guidelines on internal control evaluation elements, procedures and best practices, combined with the production management characteristics of Chinese non-ferrous metals lead and zinc industry, construction of internal control evaluation criteria and evaluation of internal control model with ZJ company characteristics the ZJ company in the future, for the optimization of the internal control system and risk warning mechanism established.In general, after examination, the internal control evaluation practice, ZJ company internal control evaluation criteria and evaluation of internal control model is relatively simple and practical in this building, to achieve the desired effect, is able to find the critical control points, the evaluation of the effectiveness of the internal control design and implementation of the role.