Research On Issues Related To Internal Audit Control Of Listed Companies

Since the 20 th century, Enron, World Com and other financial fraud cases have occurred caused uproar in the international community, governments and regulatory bodies have come to realize that internal controls for ensuring enterprise information is true and fair the importance of avoiding fraud occurred, all have accelerate the development of relevant laws and regulations of internal control the pace of legislation to improve the internal control construction. In 2010, China promulgated the five ministries "Enterprise Internal Control Guidelines" provisions of China's main board listed company since 2012 to control the disclosure of internal audit reports issued by the management and internal control self-assessment report, while encouraging non-listed enterprises. From the practical needs of China's existing laws and regulations as well as the capital market, China's gradually into the audit of financial statements and internal control audit pronged era..According to Internal Control Guidelines provides that the auditor can choose to implement the audited entity separate internal audit, internal control can also be integrated with the financial statements audit the implementation of an integrated audit. In a separate audit and integration of parallel audit of the moment, it is necessary to ensure that financial information is true and complete safeguard the interests of investors, but also to improve the quality and efficiency of the CPA audit, but also to reduce the cost of the audit is to reduce the burden of the audited entity, the implementation of integrated audit is inevitable Row.While promoting the integration of the audit, but the implementation of integrated audit in our country there are still many problems and shortcomings. For how to conduct an integrated audit and audit guidance for the integration of the specific implementation, our guidelines and related operational guidelines and did not specify, so for integrated audit theory is concerned, the status quo as well as specific cases of internal control integrated audit of an integrated audit implementation of research is extremely important.Firstly, by deduction induction and other normative research methods, analysis of the integrated audit of internal control relevant concepts and Background, and by comparative analysis reasoning closely the internal audit and audit of financial statements to construct the relationship between the two matrix for the following integrated audit of internal control analysis, use motivation foundation. Motivation analysis using elaborated from the audited entity, accounting firms and national policies on several levels. Simultaneous analysis of internal control status of the integrated audit, summarizes the existing problems. Followed by a detailed analysis of Jahwa Pw C internal audit as an example of the method of control integration case study, the reasons for integrated audit of internal control, focusing on the implementation process, the negative opinion issued by the internal control and the implementation of internal Jahwa integrating the audit process existing problems described in detail, and finally put forward suggestions to improve our internal control integrated audit.Through this study concluded that the implementation of an integrated audit of internal control must take into account the implementation of the main accounting firms, joint action by the audited entity, the state and the public policy aspects of internal control in order to achieve the dual objectives of the audit and the audit of financial statements, the promotion of integrated audit of internal control in our country successfully implemented.