A Study On Several Defaults Of Internal Controlauditing In Our Country

Internal Control is a process which people use to manage conpanies. The process is easily influenced by many factors, such as managers, the board and other people related to the company. Internal control is a guarantee that the organisation will reach the target that set before, be lawful, and be managed efficiently. Thus, internal control is regarded as procesures to reach the targets above.The “Basic Standard for Internal Control” was issued in 2008, also, “Principles of Intarnal Control”was issued in 2010.Which means nowadays internal control auditing is of great importance. Auditing for internal control of our country has developed very well. But we started late, there are still many difficulties to be faced and conquered. Internal control auditing means that CPAs, are committed to judge whether the internal control of this company is both designed and executed well. And the internal control to be audited is based on a particular day. And the CPAs must issue internal control auditing report based on the fact.At first, I put several basic theories relating to internal control auditing, then I inferred the development of internal control of China, and the current status of this topic. In the development process of our country, there are several organisations performed well, such as Changdian Lmt. But there are still somes issues in the acting area of this topic. The issues are that we do not have a principle for internal control auditing, that many organisations think that they do not need internal control auditing,that we do not have enough professionals for internal control auditing, there same areas of internal control auditing and original auditing, and internal control auditing reports do not have enough information, and the reasons why the issues generated.As for the issues, I refered to several solutions including to sentence internal control auditing principle, to develop internal control standards for companies, to train CPAs, and so on. Last, I used Changdian Lmt. as an example to state my opinion, and to explain how to improve internal control auditing specificly.