Research On Goal Oriented Internal Control Deficiencies’ Identification Based On Listing Corporation In China

In recent years, the frequent occurrence of financial fraud cases directly exposed the internal control and the process of supervision is not perfect in the development of listing Corporation at home and abroad. These problems reflected the construction of the internal control system has defects. Internal control deficiencies identified is a key step in the construction of internal control, and many scholars and stakeholders begin to concern it. The five ministries of China gradually began to pay attention to identify and study the internal control deficiencies of listing Corporation, expecting to establish a scientific and effective internal control system.The identification of internal control deficiencies is the key of establishing, evaluating and auditing the internal control. As in the West are lack of systematic studies on the identification of internal control deficiencies, the identification of internal control deficiencies in China also exists fuzzy concept and the poor problem of practical operation. These problems directly led to the dilemma of internal control deficiencies identified and the low quality of information disclosure of internal control in listing Corporation.In this paper, the statistical analysis of 2013 Shanghai A shares on the main board of listing Corporation’s identification of internal control deficiencies described the present situation of the internal control deficiencies in enterprises of our country and revealed the problems reflected at the same time. The article is divided into five parts: Part one: The paper introduces the background and significance, the related research viewpoints of scholars both at home and abroad, research methods and the overall framework of this thesis. Part two: Introduce the theoretical basis of internal control, including the essence, concept and classification of internal control deficiencies and so on. Part three: Study on the present situation of internal control defects of listing Corporation in China and the existing problems. Part four: Construct goal oriented internal control deficiencies identified system. Part five: According to the above analysis, we analyze the limitations and prospection of this thesis.With the theory of internal control function as the starting point, understanding the relationship between the five elements of internal control and the relationship between internal control deficiencies identified and the goal of achieving. The defects of internal control is divided into real defect has deviated from the target and the potential defect that not lead to target deviation. Using a variety of methods, and constructing internal control deficiencies identified system.