| In recent years, the enterprise internal control has become a hot topic of conversation common concern to all walks of life. Especially at Enron, WorldCom and other companies in financial scandals, the countries on the internal control supervision have been strengthened, launched a series of internal control models and laws, such as the COSO model, Sarbanes-Oxley Act, etc., both a theoretical and practical circles on the development of the internal control standards have played a guiding role.From the late 1990s, China’s telecom companies have listed overseas, the international capital market on China’s telecom operators to establish and perfect the internal control made an urgent request, China Mobile also launched the internal control system’s building in 2006.In this paper, the theory of internal control was reviewed. Based on the analysis of the current situation and the existing problems, improve the internal control of China Mobile Group Liaoning Co., Ltd.Specifically, the main contents of this paper include:First, review the related theories of internal control, explaining the concept, the development and overall framework of internal control.Then, analyze the status of internal control, introducing an overview, the necessity of the implementation, the build process of internal control of China Mobile Group Liaoning Co., Ltd. And then, analyze the status of control environment, risk assessment, control activities, information and communication, and supervision of China Mobile Group Liaoning Co., Ltd, using structural analysis and point out the problems.Finally, propose specific countermeasures to improve internal control for China Mobile Group Liaoning Co., Ltd. A sound internal control should be reality, Create a good control environment, establish a sound risk assessment, improve control activities, strengthen management of information and communication, and perfect the supervisory to enhance internal control and corporate value. |
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