A Company's Internal Control Research Based On The COSO Framework

With updatingAnd revising the “Internal Control-Integrated Framework”,the new Internal Control-Integrated Framework makes the five factors,including environmental control,riskAssessment,Activities control,informationAnd communication,monitoring,And 17 core principles more closely interrelated,complement each other.It is significant for the enterprise to carry out internal control,strengthen corporate governance,And improve supervision of important guiding significance,which it is worth learningAnd reference.In the paper,based on the core principles of the new framework to discuss internal control status of CompanyA,it is significantly helpful for combining the framework with current situation to strengthen internal control,optimize environmental control,set the internal control system in the company,completeActivities controlAnd improve information communication,AimingAt overall supervision of company internal control.With theAim ofAchieving strategic goals,it is quite meaningful toAnalyze the current status of internal control in the companyAnd proposeAdvice,establishA comprehensiveAnd effective internal control system,based on the framework theory.ThereAre five parts in the paper.First,it discusses the researching background,meaningfulness,contentAnd researching methods;makes the statement on the framework of internal controlAnd the content of the new framework,And introduces the internal controlActivities in CompanyAAgain.Second,itAnalyzes the current situation of internal control in the company on the basis of 17 core principles.According to the COSO Framework,it includes theAssessment of CompanyAAnd point out the weaknesses of the internal control.With theAnalysis of the weaknesses,it proposes the relatedAdviceAnd treatment measurements to improve the internal control.Finally,A summary isAn important part in the paper.