Research On The Improvement Of Internal Control Test In The Economic Responsibility Audit Towards The General Manager Of H Company

Economic responsibility audit is the audit supervision system with Chinese characteristics, the Party Central Committee, the State Council and Party committees government at all levels and public are attached great importance to it. In the overall deepening reform period, it is of great significance to strengthen the leaders of state-owned enterprises' economic responsibility audit supervision. And an important content of the economic responsibility audit of state-owned enterprises' leaders is the formulation and execution of enterprises' internal control system.Internal control test as an method to check the internal control system's rationality of design and the effectiveness of implementation can effectively contribute to understanding and detecting the internal control system, in the end improving the usefulness of economic responsibility audit.This thesis is based on internal control and test theory and the theory of economic responsibility audit, use literature research, survey research, case analysis and other research methods to analyse the application status of H Company general manager of economic responsibility audit in internal control test, finding that test techniques and methods are single, and lack of time planning, content and depth is not comprehensive, and thus analyzing the cause of it. Then based on the original internal control test, this paper proposes several suggestion. Firstly, adding some internal control test methods, in order to obtain a comprehensive understanding and evaluation of the internal control; secondly, formulating the test plan of internal control and putting internal control test into the pre-trial transfer check scheme, so as to put the internal control pre-trial investigation into the economic responsibility audit implementation plan;lastly, extending internal control test scope and focusing on preventing the loss of state-owned assets and "Three-Importances&One-Large" system decision of the internal control test, and then balancing the relationship between the internal control test and economic responsibility audit.Through these improved ways, on the one hand, this paper aims to enhance the importance and effectiveness of internal control in the economic responsibility audit of H Company, and to test the rationality of the internal control design and the effectiveness of the implementation more comprehensively; on the other hand, this paper also provide some reference for the internal control test in the economic responsibility audit of counterpart state-owned enterprise leaders.