Research On Issues Related To Internal Audit Control Of Listed Companies In China

Internal control is an indispensable business, whether a company can be a good sustainable development depends on whether the internal control design and implementation of sound science. With the financial scandal after another, the public enterprises have begun to distrust, listed companies within the industry as a major "public figures" should be more transparency in the operational aspects of the company public, accept public supervision of listed companies from time to time to increase public trust in the company. In recent years, our country has been on the development of internal control made great progress, gradually introduced a series of policies, implementation of internal control audit within the scope of the listed companies. The development of modern auditing internal control audit also entered this new area, modern audit has started to enter the financial statement audit and internal control audit of both the new era.Practice has proved that, although a large number of listed companies have established internal control system, but the effectiveness of such systems have yet to be verified. On the current situation is concerned, our enterprise internal control audit level is not enough, this paper, the study of literature, theoretical overview analysis, descriptive analysis induction and case analysis and other methods, to analyze these questions and answers contribute to the development, with a view to the internal control audit listed companies in China.Based on the disclosure of information related to reports of listed companies within the scope of2014, describes and analyzes the general situation of China’s listed companies to implement internal audit found that the presence of management’s understanding of internal control deficiencies audit, internal control responsibilities clearly defined audit, audit-related internal control disclosure is not standardized, mainly due to the relevant laws and regulations are not sound, relevant oversight mechanism is not standardized, the costs associated factors and other factors caused. To solve these problems and causes of the problem, we propose to continuously strengthen the relevant legal system, continue to improve related supervision mechanism, strengthen internal control audit publicity awareness, defining the internal control audit-related responsibilities, regulate the internal control audit related disclosures and other measures, while for Jahwa is issued a negative opinion of the internal control audit report on the internal control audit specific cases for further analysis and study, intended to control the development of China’s internal audit practice working to add new impetus.