Improvement Research Of Internal Control Audit Of M Group

With the development of the modern business,they faces increasing managing risks.And the internal control audit,as the important part of the internal audit,plays an important role in the risk controlling and the business management.As the further international thorough study of the internal control audit,as well as the domestic understanding of its importance,China also issued a series of corresponding laws and regulations such as the Basic Norms of Internal Control,Guidelines of Internal control of Enterprises and the Internal Audit Standards and so on.At present,the majority of internal audit focus on the financial information and tends to concentrate on the financial data that are legal or not and accurate or not or find some existing problems of internal control.But without putting the internal control project alone,they didn't look for the essence and the roots of the problem going deep into the research of the management and operation level.But with the development of the risk-oriented internal auditing,internal control auditing become gradually important and from the point of content and internal audit is not only consisted of the financial revenues and expenditures,but turning to the development of the internal control and the financial revenues and expenditures.Internal control audit has become one of the development trends of the internal audit and has gradually gaining the attention of people and becoming the important responsibility of the internal audit institution.The content of this paper is divided into six chapters:the first part is the introduction chapter,including the topic background,research purpose and research significance,train of thought and method.This paper uses the main research methods of literature research,case analysis and field survey.In addition,there are domestic and foreign literature review,and the innovation and insufficiency of the paper.On the theory of internal control audit,the second chapter introduces the development,connotation,the present situation and the existing problems of the internal control audit.According to the statistics,financial audit still accounts for the largest proportion of the internal audit activity,and the internal control audit is small.Chapter two also make comparison between internal control audit and financial statement audit,internal control audit carried out by the enterprise internal audit institutions and internal control audit carried out by the certified public accountants.Finally this chapter expounds the processes and the methods of enterprise internal control audit.Chapter three goes into the case section and introduces the basic situation,the organization structure and the internal control audit of the research object M group.This part mainly analysis the problems existing in the internal control audit of the M group,including the insufficient attention to the internal control audit of the management,the internal control audit personnel' s knowledge structure kinds of single,the unreasonable methods,the points of auditing not outstanding,the unfit standards and the follow-up internal control audit work not in place.According to the problems put forward in the fourth chapter,the fifth chapter tends to find solutions including board playing a more important role in internal control,establishing a diversified talent team,strengthening the internal control auditing procedures and methods,giving attention to the principle of comprehensiveness and the principle of importance,standardizing the self-evaluation work of the department,preparing the internal control auditing practice standards,rules,internal control audit report and the follow-up audit work and so on.The final chapter is the conclusion and the prospect,in addition summarize the full text briefly.This paper is based on the frame that discovering problems and finding the way to solve the problems,and give some suggestions on the internal control audit of the M group.The innovation of this article lies in:because the development of internal control auditing in China is not mature enough,and the domestic laws and the regulations are still in the perfecting process.In view of the Basic Norms of Internal Control,the internal control audit is essentially a kind of external evaluation of the implementation of the internal control of the enterprise and is only aimed at the target group of listed companies.By contrast,the body of the internal control audit referred to in the Chinese Internal Audit Standards also contains an internal evaluation of the internal control of the enterprise.Considering the ductibility and the subject differences on the connotation of the internal control audit,combined with previous studies mainly concentrated on the listed company internal control audit carried out by the certified public accountants,and the integration audit of the internal control audit and the financial statements audit.While early studies putting little attention to the widely existing private enterprises,this paper cut from this point and mainly discusses the situation of the internal control audit in the M group,a private enterprise,under the background of the transformation of the internal audit.